Example: biology

2017, Personal Property Valuation Guidelines, 150 …

150-303-441 (Rev. 12-16) Personal Property Valuation Guidelines 2017 Compiled by Property Tax Division Support/Assistance/Oversight Section Oregon Department of …

Information

Domain:

Source:

Link to this page:

Please notify us if you found a problem with this document:

Other abuse

Text of 2017, Personal Property Valuation Guidelines, 150 …

Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center Restaurant Equipment Clothing Store Radio and TV Service Concession Equipment Phone Amusement Devices Video Rental Stores Apartment Veterinary Bakery Vending Machines Barber and Beauty Shop Service Garages Bowling Center RestaurantPersonal PropertyValuation Guidelines2017150-303-441 (Rev. 12-16) 150-303-441 (Rev. 12-16) Personal Property Valuation Guidelines 2017Compiled by Property Tax Division Support/Assistance/Oversight Section Oregon Department of Revenue Salem, OregonHave questions? Need help?Property tax Email ............................ @ tax information ................ Salem ........................................ ..................(503) 378-4988 Toll-free from an Oregon prefix ...........1 (800) 356-4222Asistencia en espa ol: En Salem o fuera de Oregon ...................(503) 378-4988 Gratis de prefijo de Oregon ..................1 (800) 356-4222TTY (hearing or speech impaired; machine only): Salem area or outside Oregon ................(503) 945-8617 Toll-free from an Oregon prefix ...........1 (800) 886-7204Americans with Disabilities Act (ADA): Call one of the help numbers above for information in alternative (Rev. 12-16) 150-303-441 (Rev. 12-16) iTable of contents Page number Introduction ........................................ ........................................ ...................................iii I. Personal property assessment ........................................ ........................................ .....1 A. Taxable personal property ........................................ ........................................ ........3 B. Reporting ........................................ ........................................ .....................................3 C. Trade level concept ........................................ ........................................ ....................3 D. Valuation ........................................ ........................................ .....................................4 E. Tables ........................................ ........................................ ........................................ ...7 Table 1 Index to age/life Table 2 Personal property valuation factors ........................................ ..........8 Table 3 Molds, jigs, and dies valuation factors ........................................ ....12 Table 4 High-tech medical valuation ........................................ ....................13 II. Valuation guidelines for typical businesses and equipment .............................15 (alphabetical order) Amusement ........................................ ........................................ ....................................16 Apartment ........................................ ........................................ ......................................18 Bakery ........................................ ........................................ ........................................ .....22 Barber shop ........................................ ........................................ ....................................26 Beauty shop ........................................ ........................................ ....................................27 Bowling center ........................................ ........................................ ...............................29 Clothing store retail store ........................................ ........................................ ..........31 Concession equipment ........................................ ........................................ .................49 Copy machines ........................................ ........................................ ..............................35 Data processing, main frames, and personal computers ........................................ .35 Dental ........................................ ........................................ ........................................ ......36 Grocery store ........................................ ........................................ ..................................38 Hotel ........................................ ........................................ ........................................ .......18 Meat and deli shops ........................................ ........................................ ......................43 Medical ........................................ ........................................ ........................................ ....47 Motel ........................................ ........................................ ........................................ .......18 Movie theater equipment ........................................ ........................................ .............49 Office ........................................ ........................................ ........................................ .......50 Optical ........................................ ........................................ ........................................ .....53 Phone equipment ........................................ ........................................ ..........................55 Radio and TV service ........................................ ........................................ ....................56 Restaurant equipment ........................................ ........................................ ..................59 Service garage ........................................ ........................................ ................................67 Vending machines ........................................ ........................................ .........................70 Veterinary ........................................ ........................................ .......................................7 1 Video equipment rental ........................................ ........................................ ................73III. Valuation guidelines for law libraries ........................................ ............................75I V. Index ........................................ ........................................ ........................................ ......87150-303-441 (Rev. 12-16) ii150-303-441 (Rev. 12-16) iiiIntroductionThe purpose of this publication is to: Provide county assessors, county and state appraisers, tax collectors, county boards of property tax appeals, and taxpayers with guidelines to value personal property of typical businesses; and Promote uniformity in the assessment of personal property according to Oregon s ad valorem tax laws [ORS (1)].Table 1 on page 7 includes a list of typical personal property used in various businesses. This table can be used as a reference to assist the reader in finding the appropriate valuation factors found on Tables 2 and 3. Following the tables are detailed descriptions of taxable personal property found in certain businesses. These pages include the typical cost new and age/life of the item. A special section on law libraries is located at the typical cost new figures are guidelines only and don't exclude the use of other sched-ules or valuation information when conditions warrant, provided the assessor or taxpayer has substantiating market data and documentation. The specific equipment items are not inclusive, but rather are only those items commonly found or used in the different types of businesses questions concerning use of the guidelines, please contact:Personal Property AnalystOregon Department of RevenueProperty Tax Division955 Center Street NESalem OR 97301-2555Email: @ publication is available on our website at (Rev. 12-16) iv150-303-441 (Rev. 12-16) 1I. Personal property assessment150-303-441 (Rev. 12-16) 2150-303-441 (Rev. 12-16) 3A. Taxable personal propertyTaxable personal property includes machinery, equipment, furniture, etc., used previously or presently in a business, including any property not currently used, placed in storage, or held for sale. Fixture means personal property that is attached to land or a building and that is regarded as an irremovable part of the real property, such as a fireplace built into a home. Under this definition, lights, cabinets, etc. are more information on taxable and exempt personal property, return filing, penalties for late filing, and appeals, taxpayers should contact their local county ReportingIn order to achieve an accurate assessment of personal property, the county assessor attempts to obtain a complete listing of all items owned, leased, or rented, in the possession or under control of a business operator, being held or used. An example of in the possession or under control would be a mechanic working for a dealership, the mechanics tools could be assessed to either the dealership or the mechanic. The taxpayer is required by law to provide this information on the annual Confidential Personal Property Return and must include all detail information deadline for filing a Confidential Personal Property Return is March 15 of each the Confidential Personal Property Return is incomplete, the assessor should return the form and ask the taxpayer to furnish the data needed (ORS and ).When the taxpayer fails to provide equipment acquisition cost data, the Personal Property Valuation Guidelines typical cost new figures are appropriate for estimating personal property appraisers rely heavily on information reported by the taxpayer, periodic field audits to verify records and reporting compliance is Trade level conceptIn Oregon, all personal property is valued at the user or consumer level. However, there are five levels of trade you should be aware of and Manufacturer s level This level is acknowledged when the property is in the hands of the manufacturer and in the local manufacturer s Wholesale level As property moves through the channels of trade, it increases in value by virtue of freight, overhead, and intracompany profit. These costs are added to the property regardless of ownership. When the property moves from the manufacturer s level to the wholesale level, the increments of cost must be Distributor level In some cases, this level is synonymous with the wholesale level. However, in certain cases there is a difference and, if so, must be (Rev. 12-16) 44. Retail level This will include the full laid down cost of the inventory up to this point. The increment of cost/value here is quite substantial since the inventory has moved to the level where it will be sold to the user or User or consumer level At this level, the property has reached its final destination and now contains all associated costs. This level is representative of market value to the ValuationThe guidelines are used to help achieve uniform assessment of tangible personal property. Items of equipment that depreciate at approximately the same rate are listed in groups under the appropriate age/life column on Tables 2 through for depreciation is based on the best information available to the assessor and documented supporting data must be noted for variations in value from the typical. Unique or unusual situations affecting the value of personal property such as preventative maintenance programs, equipment abuse, or equipment being cannibalized should be discussed with the local county valuing equipment, the method is the same whether the property is reported on a cost new basis or secondhand cost basis. However, when items are reported on a secondhand cost basis, the appraiser must estimate an original cost new for those items before using the valuation of age/life yearsSeveral items in Table 1 have multi-age/life years that appear after their names. This means there are different types of items within a general item type and those items may have different lives and depreciate at a different rate. The proper depreciation factor can be obtained by looking up the age/life of that particular item of personal property in the other tables or on the business detail pages. 1. Valuation method for equipment reported on cost new basis. The recommended method for valuing equipment is: a. Locate the valuation factor for the year of acquisition from Table 2 or Table 3, Personal Property Valuation Factors. b. Multiply the reported cost new by the valuation factor. The result is the market value of the item. Example: cost valuation factor = market value $450 = $284 market value150-303-441 (Rev. 12-16) 52. Valuation method for equipment reported on a secondhand cost basis. When equipment costs are reported on a secondhand cost basis, the appraiser must estimate the original cost new of the item. This cost new estimate is multiplied by the valuation factor for an indication of current market value. To estimate the original cost new of secondhand equipment, these sources of information are recommended: Analysis of local sales transactions; Advertisements in local trade and news publications; Comparisons with other personal property returns; Opinions of local equipment dealers and users; Published price Process to estimate real market value Step 1: Determine appropriate valuation factor from Table 2 or Table 3, Personal Property Valuation Factors. Step 2: Determine the knowns: Original cost new or acquisition cost and date; Age; Valuation factor. Step 3: Starting with the current year and counting back 10 years, calculate estimated real market value. Example 1: Estimate real market value from original cost new. Use 15 C year age/life column (Table 2). Knowns: Original cost new $25,000 Age or estimated age 10 years Valuation factor $25,000 = $13,500 real market value (Original cost new valuation factor = real market value) Example 2: Estimate real market value from acquisition cost. Use 15 C year age/life column (Table 2). Knowns: Acquisition cost $13,500 Age estimate 10 years Valuation factor $13,500 54 = $25,000 est. original cost new (Acquisition cost valuation factor = est. original cost new) Year 10 $25,000 factor of = $13,500 real market value Year 11 $25,000 factor of = $12,750 real market value Year 12 $25,000 factor of = $11,500 real market value150-303-441 (Rev. 12-16) 6 Example 3: Estimate real market value if age is unknown. Determine valuation factor. Use 15 C year age/life column (Table 2). Knowns: Acquisition cost $13,500 Original cost new $25,000 Acquisition cost = Valuation factor Original cost new $13,500 = Valuation factor $25,000 Valuation factor is equal to 10 years old Year 10 is $25,000 = $13,500 real market value Year 11 is $25,000 = $12,750 real market value Year 12 is $25,000 = $11,500 real market value4. Minimum value. Studies show equipment maintained in operating condition eventually stabilizes at a minimum value level. This applies particularly to older serviceable equipment which continues as a functional item. Determine minimum value by multiplying equipment s cost when new by the lowest figure listed in Table 2, Personal Property Valuation Factors. Example: Determine minimum value. Use 15 C year age/life column. Cost new valuation factor = minimum value $25,000 = $7,500 minimum value150-303-441 (Rev. 12-16) 7Table 1Index to age/life tables for taxable personal property Age/lifeAir conditioners 10Aircraft equipment 5 B 10 15 CAmusement devices 3 A 5 B 8 10 14Appliances free standing 10Art work 100%ATM machines portable 5 BAuto diagnostic electric 5 BAuto repair 15 CBackbars 15 CBakery equipment 10Barber shop equipment 10Battery chargers 15 CBeauty shop equipment 10Bowling equipment 12Bowling pins 3Bulk plant equipment 15 CButcher shop equipment 10Cabinet shop equipment 15 CCalculators 5 CCameras (digital) 5 ACameras (non-digital) 10Car wash equipment 15 CCash register 5 BChain saws 3 BChairs 15 CChild care furniture 10Coin-op laundry equipment 10Computers 5 A 7Concession equipment 10Construction tools 3 B 5 B 10 15 CCopiers 5 A 5 CCostume/tuxedo/bowling shoes rentals 3 BData processing equipment 7Decor 15 CDental equipment 5 B 10 15 CDesks 15 CDictation equipment 10Dies (Table 3) 3 10 Dry cleaning equipment 15 CDryers 10Dumpsters 10 15 CElectronic mfg. equipment 3 B 5 B 10 15 CFiberglass/boat molds (Table 3) 3 10 Filing cabinets 15 CFingerprint scanners 5 B Age/lifeFish processing 3 B 5 B 10 15 CFitness equipment 8 10 15 CFork lift trucks 14 Foster home furniture 3 B 5 B 10 15 C and supplies Freezers 12Frozen food cabinets 12Golf carts 10Golf course equipment 10Handpieces (dental) 5 BHeavy equipment 14 15 CHigh-tech medical diagnostic 5 BHigh-tech medical electronic 7Hospital equipment 5 B 10 15 CHotel/motel equipment 10Ice cream machines 10Ice making machines 10Juke boxes 5BLandscaping equipment 3 B 5 B 10 15 CLaser equipment 5 B 10 15 CLathes 15 CLibraries SpecialLinens 50%Log bunks 50%Logging equipment 15 AMachine shop equipment 15 CMainframes/servers 7Manufacturing equipment general 15 CMeat processing equipment 10Medical diagnostic equipment 15 CMedical lab equipment 10Medical office equipment 15 CMining equipment 15 CMobile radio/phones 5 BMobile yard equipment 15 CModular offices 15 CMolds (Table 3) 3 10 Movie production equipment 10Motel furniture fixtures 10Musical instrument rentals 10Newspaper equipment 10Nursing home equipment 10Office fixtures 15 COffice furniture 15 COffice machines 10Pallet jacks 15 CPallets/bins/crates 50% Age/lifePay phones (leased) 8Photographic equipment 10Pinball 3 APool tables 8Popcorn machines 10Printing equipment 5 C 10Radio and TV broadcast 10Radio and TV repair equipment 5 BRecording studio equipment 5 BRental equipment indiv. itemRestaurant equipment 10 12 15 CRetail store fixtures 10Road construction equipment 14Safe deposit boxes 15 CSafes 15 CSatellite dish relays 10Saw mills portable 22Scanners 5 BScientific equipment 3 B 5 B 10 15 CService station 15 CSewing/apparel equipment 15 CShake mills portable 15 CSheet metal fabrication 15 CShelving 10 15 CShingle mills portable 15 CShoe rental 3 BSigns 15 C Small hand tools (mechanics) 15 CSmall hand tools (medical) 5 BSoft drink equipment 10 15 CSteam cleaning equipment 15 CSurvey equipment 5 B 10Tanning equipment 5 BTavern equipment 10 15 CTelephone systems 5 BTesting equipment 5 BTheatre/projection 15 CTire recapping equipment 15 CTool boxes 15 CTractors 14TV sets 10Typewriters 10Unlicensed vehicles 15 CUtility trailers unlicensed 15 CVCRs 3 BVending carts 10Vending machines 15 B Age/lifeVentilating fans 10Veterinary equipment Same as medicalVideo and DVD cases $ and DVD games 3 BNoncommercial video recording equipment 3 BWalk-in coolers 12Warehouse equipment 15 CWashers 10Winery equipment 4 10 15 C 18 22 27Woodworking equipment 15 CWorkbenches 15 CX-ray equipment 15 CFixed load and mobile equipment(10, 14, 15 A, 15 C)Air compressors/drillsAsphalt plants/spreadersBackhoe/loadersBituminou s mixer/plant/spreadersCarryallsCement mixers/spreadersCrusher/crushing plantCrawler cranes/tractorsDitchers/diggersEarthmovi ng scrapersElectric generating equipmentExcavatorsFork lifts/front end loader/bucket loaderLog loadersMixmobilesMobile kitchens/cartsMotor graders/leveling gradersPaving equipmentPortable storage bins/tanksPortable shopPower hoists/shovelsRoadrollers/sheepsfoot rollersSand classifiers and dragsSawmill portablesScarifers and rollersScrap metal balersScrubber screens and plant feedersWelderWiring equipmentThis list isn't (Rev. 12-16) 8Table 2Personal property valuation factorsYearacquired3 A years3 B years4 A years5 A years5 B years5 C years7 years8 and gamesVideo pinballDVDs and BluRay discsBarber & beauty hand toolsBluRay playerBowling pinsCell phonesCamcordersChain sawCostumes/tuxedo/shoe rentalsDry ice boxesDVD recorder/playerPagersVideo game consoles: Game Cube, Nintendo, Playstation, PSP system, Wii, XboxOak wine barrelsChristmas decorations interior decorCAD/CAM equipmentDigital cable box convertersDigital camerasDigital copiersDigital kiosksMicrochip manufacturingPalm pilots PDAsPersonal computers and peripheralsRoboticsWord processorsATM portable machinesAuto diagnostics electricBlood pressure gaugeCash and coin dispensing machineCash registerChristmas decorations exteriorCoin master machinesCoinstar machinesCurrency and coin counters (banks and credit unions)Diagnostic scannersDigitizerElectronic cash registersElectronic test equipmentEngine analyzerFAX machineFingerprint scannerFlower display standsGPS systemHand-held scannersHigh tech medical diagnosticJuke boxLab equipmentMedical-dental-veterinary hand toolsMobile phone/radioPhone equipmentPhone systemPoint of sale systemsRadio & TV repair equipmentScannersTanning equipment (excl. spray tanning booths)Testing equipmentTiming lightUltrasonic medical equipmentA/V equipmentAnalog copiers CalculatorsClean roomsCutting boardDigital printing pressAnesthesia machineBar stoolsBlenderBroiler gasCentral processing unitsChairsData processing monitorHigh tech medical/vet electronic equipmentLottery video terminals,Mainframes, servers, and peripheralsMicroscopeCardiovascular/comp uterized conditioning fitness equipmentGrocery equipmentPay phonePool tablesShopping carts (all)Time clocksExample:Juke box purchased in 2016 (see 5B)Cost new $10,000Valuation factor (5 B schedule)Cost valuation factor = depreciated value$10,000 = $7,500Note: Assets available for use, regardless of age, won't be less than the lowest factor (Rev. 12-16) 9Yearacquired10 years12 and 2 (continued)Personal property valuation factorsAcoustic gunActuated powder fastenerAdding machineAir compressors small (port.)Air conditionerAir impact tools: Air boards, chisel, drills, nailers, pavement breaker, ratchets, staplersAmusement rides portableApartment, motel, and hotelArch spreaderArrow board solar poweredATVs/quadsBackfill tamper airBakery equipmentBarber and beauty equipmentBBQ grill/broiler propaneBlower back packBreaker gasolineBroilerBus cartButcher shop equipmentCameras (non-digital)Can opener counterCan/bottle crusherCar charging stationsCarpentry hand toolsCarpet blower dryerCarpet cleanerCCTVCentrifugeCheckstandsChild care furnitureChippers smallChocolate coater systemCircular sawClay digger airClockClothing store furnishingsCoffee makerCoin-op laundry equipmentCome-a-longConcession equipmentConcrete blades, bucket, finisher, mixerCondensing unitsConstruction heaterCooking utensilsCore drill machineCore vacuum pumpCotton candy machineCubicles, system furnitureCut-off sawData processing furnitureDebris dumpster 1 yardDehumidifiersDemo hammersDiamond core BitDictation equipmentDisplay casesDisplay racksDrapesDryerDrywall liftDVD kiosksElectric drillElectric eelElectronic transit levelFan floor or portableFinish sander orbitalFire extinguishersFitness equipmentFloor polisherFloor spade airFryerGarbage compactorGarbage dumpster/roll cartsGear pullerGolf course equipmentGondolasGrinderGrocery store shelvingHand drills and sawsHeat gunHole hogIce cream machineIce machineIce makerIntercom systemJig sawKiosksLandscape and lawn maintenance equipment: Aerator, blower, trimmer, edger, mower, thatcher, tiller, overseeder Level-buildersMagnet standard handMeasuring wheelMeat processing equipmentMedical lab equipment Medical rehab. equipmentMedical surgical equipmentMetal detectorMitre sawMortar mixerMovie production equipmentMusical rental equipmentOiler with panOptical equipmentOzone machinePaint sprayer airlessPaper bailerPatient liftPhotographic equipmentPicnic tablesPipe cutterPipe threader poweredPlastic palletsPlottersPolisher carPolisher/sanderPopcorn machinePortaband sawPorta pottiesPortable engine standPortable lights smallPost/Fence driver airPower distribution panelPower planer hand heldPower snakePressure washerPrinting pressesPruner power-gasPumpsRace carsRadioRadio/TV broadcast equipmentRecycle binsRental furnitureRestaurant equipmentRetail store fixturesRock drill airRoller double drum ride onRotary hammerRouter shopSander beltSatellite dishSawzallScaller needle air smallScrew gun auto feedScrewdriver electricSelf leveling laserSewing machinesShelvingShipping container Small garbage dumpsters and residential plastic roll containersSmall hand toolsSod cutterSoda fountain dispenserSpace heatersSpray tanning boothsStereo (includes CD players)Stereo/sound equipmentStorage cabinetsSwimming pool liftsSystem furnitureTanning equipment bed and boothTelevisionsTile sawTile stripper electricTime clockTine tiller frontTorch set cartTransmission jack smallTrash containersTrenchers allTrollerTV/radio broadcastTypewritersVending cartsVent fansVeterinary lab equipmentVeterinary surgical equipmentVib plate MD narrowWallpaper steamerWasher and dryerWater ramWet/dry vacuumBook bindersBowling alley equipment and furnishingsDrill pipe (well drilling)Envelope stuffersRefrigeratorsRefrigerated casesFreezersFrozen food casesStitchersTattoo machine (gun)Walk-in coolerWalk-in freezersWine chillerWine cooler150-303-441 (Rev. 12-16) 10Yearacquired14 years15 A years15 B years15 C and projection systemAlarm systemsAmusement rides stationaryAquarium Arc welderAuto repair equipmentBackbarsBattery chargersBattery testersBearing packerBench grinderBoats fiberglass (unlicensed)Bowling lanesBrake bleederBulk plant equipmentCabinet shop equipmentCarbonic tanksCar Wash equipmentCargo container (converted)Chain hoistChippers largeC02 Tanks beverageCompactor/bailerConcrete vibratorDecorDistributor machineDrill pressDry cleaning equipmentDumpsters metalElectric welderExam. room cabinetsExam. tableFiling cabinetFire extinguisherFire protection equipmentFloor jackFree weightsGas cylindersGas welderGear oil dispenserGenerator H Frame hyd. pressHand trucksHardwood edgerHardwood sanderHeadlight aimerHydraulic jackInstrument tableJack wallLathesLog splitterLube equipmentMachine shop equipmentMajor medical equipmentManhold shieldMedical diagnosticMedical officeMeterological equipmentMicrometers and gaugesMining equipmentMobile floor craneMovie theatre equipmentNon-rental pianosOffice furniture and equipment (excludes cubicles, system furniture)Office trailerOil drain receiverPainting equipmentPallet jacksPallet truckParts washer tankPinspotter machinePODSPortable lights largePorta-power toolsPower sweeperPropane tank < 25 gallonRamC11Recycle dumpstersRoll-off dumpstersRoust a boutSafesScaffoldScalesService garage toolsShake mill portableSheet metal mill portableSignsSodar unitsSpark plug cleanerSteam cleanerSterilizerStump grinderSuction pumpSurgical lightSurgical tableTents/tee-peesTire equipmentTool boxTool chest and cartsTool storage binTransmission jack largeTrench boxUnlicensed vehiclesUtility trailer (unlicensed)Vacuum industrialVacuum pumpVeterinary officeWarehouse equipmentWelder-wire feedWheel balancerWinchWoodworking equipmentWorkbenchYurtsX-ray equipmentTable 2 (continued)Personal property valuation factorsDelimberDozer low ground pressDozer standard trackFeller buncherForwardLadderLog loaderLog stackerLogging equipmentPusharoundsRod runnerRoller-single drumSkid steer loaderSkidderSkidder steer augerSkidder steer planer attachmentSlash busterTree harvesterYarder (not exempt)Vending machinesAir compressor-large (stationary)AugerBackhoeBuggy 16 cu ft powerBush hog tractorCommercial mowerCompaction equipmentCrawler loaderCrawler tractorDozersExcavatorsFarm tractors (nonfarming)Fork liftForklift work basketHydraulic excavatorLandscape tractorLight tower-towableMachine skateMan liftMini excavatorMobile equipmentMotor graderPaverRebar shearRiding lawn mowerRivet busterScissor liftsScraperSweeper and boomTiller tractorTractor loaderTraffic control-arrow boardWheel loaderWheel tractor150-303-441 (Rev. 12-16) 11Mobile process equipment in general terms would include any movable machinery that is used in the industrial or large-scale commercial processing or manufacturing of a : Mobile process support 18 yearsPE: Mobile processing equipment 22 yearsPV: Freestanding process vessels 27 and 2 (continued) Personal property valuation factorsBox printersConveyorsDewatering unitsDumpersFiltering equipmentHeat treat equipmentHoistsHoppersIndustrial washers ( , barrel, vat bin, tank, belt, etc.)Labelers (non-digital)Packaging equipmentSifters/screenersSize gradersStainless steel pumpsMobile process support equipment is used in transfer and conveyance of product, and in packaging and labeling/identifying, but not engaged in any transformative processing of materials designed for machinesCommercial/industrial cookersDistillersExtractorsIndustrial blending equipmentIndustrial mixersPasteurizersPortable fillersPortable sawmillsPrecision laser/plasma cuttersPressesProduct cooling/freezing equipmentStainless steel food dicersStuffers/extrudersAcetylene tanksAny vessel used for product aging or curingBarrels (SS)FermentorsLarge volume metal totes and binsPropane tanks > 25 gallonValves (SS)Vats (SS)Freestanding process vessels are any storage, containment, or holding vessel which isn't connected to other vessels or devices by means of permanent power supply, piping, or integration into a process system or storage array, and are designed with mobility in mind. Typical installation would include quick connects for flexible hosing, wheels, or forklift slats, and the ability to function without the need for supporting structures, foundations, or special (Rev. 12-16) 12Revised 10/06Table 3Molds, patterns, jigs, dies, fixtures, forms, and toolingValuation factorsMolds long lifeMoldsshort lifeDepreciation codeMLMSAge/life of asset10 years3 yearsYear of , long life, includes molds, patterns, jigs, dies, fixtures, forms, and tooling that are physically de-signed for a long service life and the parts produced have long product lives. Examples include: molds for plant pots used by nurs-eries and patterns used to cast replaceable wearing parts on mining , short life, includes molds, patterns, jigs, dies, fixtures, forms, and tooling that have short product include: an injection mold for plastic parts of a high-tech device or a mold used in heavy produc-tion that wears out relatively (Rev. 12-16) 13Table 4High-tech medical valuationHigh-tech medical diagnostic5 B yearsHigh-tech electronic medical7 yearsMedical diagnostic15 C yearsCardiac ultrasonic scannersCat (comp tomography) scannersDiagnostic ultrasoundsGeneral ultrasonic scannersMRI (magnetic) scannersNuclear medicine camerasOb/gyn ultrasonic scannersPet scanners (positron) emissionAll portable units of samePatient service related, of all kindsAnesthesia monitorsApnea monitorsBlood pressure monitorsChart recordersDefibsDetox analyzersDopplersECG, EKG machinesEEG monitorsExternal pace makersHeart rate devicesNeurological monitorsOximetersOxygen analyzersSpirometersSystolic monitorsTemperature monitorsAngiographic x-ray unitsChest x-ray unitsDental x-ray unitsFluorographic x-ray unitsMammographic x-ray unitsMedical laser unitsPortable x-ray unitsRadiographic x-ray unitsSpecial procedure x-ray unitsAll portable units of same150-303-441 (Rev. 12-16) 14150-303-441 (Rev. 12-16) 15II. Valuation guidelines for typical businesses and equipment150-303-441 (Rev. 12-16) 16AmusementItemTypical cost newAge/life tableAir hockey tables$3,9995 BBasketball gamesSingle player4,2253 ATwo player4,4653 AThree+ player8,3923 ABilliard/pool tables (complete*) and accessories6 foot3, foot3,18587 foot3,19588 foot3,32589 foot4,2058Bumper pool2,0488Extra set of cue balls (replacement cost)858Extra cue stick (replacement cost)198Extra set of all accessories (replacement cost)3258Pool table light20010Boxing machine3,175 4,8755 BCoin or token machines Basic (only dispenses change and tokens) small1,09914 Basic (only dispenses change and tokens) stand up2,99914 Credit card system retro-fill (add on)1,69914 Multifunction breaks bills to smaller bills and coins5,299 7,89914Countertop touch machine3,6953 ADartboard electronic2,870 3,8705 BElectric crane machines 32" wide3,2953 A 60" wide7,4953 AFoosball table1,3955 BJukebox6,475 8,6755 BJukebox dinner-style, countertop1,375 1,4755 BJump houses inflatable/obstacle courses Combos (jump and slides, etc.)2,995 3,7953 B Interactive sports1,195 9,9503 B Jump castles1,495 3,2953 B Obstacle courses3,295 12,9953 B Slides2,195 14,9953 B Toddlers juniors995 5,5953 BKiddie rides3,2953 APhoto booths Small6,9758 Large (sit down) 7,475 19,9958Pinball machine4,775 7,6753 A150-303-441 (Rev. 12-16) 17ItemTypical cost newAge/life tablePing pong table$1,1755 BRedemption machines3,595 13,9953 AShuffle board 9 22 foot lengths4,645 5,845Video sit-down type, deluxe14,995 17,9953 AVideo and dance games sit-down type, smaller9,8753 AVirtual bowling and shuffleboard3,9253 A* Complete includes freight and set-up, set of balls, rack, 4-cue sticks, wall mount cue stick rack, crutch cue, and table dust (cont.)150-303-441 (Rev. 12-16) 18Apartment, hotel, and motelApartment, hotel, and motelTypical cost newAge/life tableItem Fair Average GoodArmoire$ $ $1, (includes mattress, box spring, and frame) , cloth (each) mat (each) towel (each) curtain 3' x 6' curtain 6' x 6' (each) makings (per type)Sheets (flat, fitted, and pillow cover) 3 radio (good = with iPod) 4 CDesk CDinette set table and 4 (Rev. 12-16) 19Apartment, hotel, and motel (cont.)Apartment, hotel, and motelTypical cost newAge/life tableItem Fair Average GoodDishware (if kitchen/kitchenette)$ $ $ CDrapes per window (92" high x 96" long) 4 or 6 BGame table (30") BHeadboard machine1, , , board hanging hanging , rack s cart (housekeeping) , (each) beds beds and pans for (mini) sofa with 5 guest (Rev. 12-16) 20Typical cost newAge/life tableItem Fair Average GoodToaster$ $ $ CTVLCD 22" 26" 32" , 36"/37" , 40" , 42" , , wall (cooking and eating) CWasher and dryer (in-room units not commercial)Regular (per pair)1, coin-op (per pair)1, , , coin-op (per pair)1, , and dryer (commercial not in-room units)Side/side coin-op (per pair)9, , , coin-op (per pair)1, , towels and bedding per unitTwin (one bed) twin bedding, spread, 2 pillows, 2 towels, 1 hand, 1 face, 1 mat, shower curtainFull (one bed) full bedding, spread, 2 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainQueen queen bedding, spread, 3 4 pillows, 4 towels, 2 hand, 2 face, 1 mat, shower curtainKing king bedding, spread, 4 pillows, 4 towels, 2 hand, 2 face, 2 mats, shower curtainApartment, hotel, and motel (cont.)Apartment, hotel, and motel150-303-441 (Rev. 12-16) 21Apartment, hotel, and motel (cont.)Hotel and motel(Typical unit costs include these items.)Single roomsFair qualityAverage qualityGood qualityDesk chairDesk chairClock radioDouble bedDrapesCoffee makerDrapesDresser/deskDesk chairDresser/deskFrameDresser/deskFrameG ame tableDrapesGame tableHeadboardFloor lampHeadboardLounge chairs (2)FrameLounge chairs (2)Luggage rack metalGame tableLuggage rack metalMirrorHair dryerMirrorPictures (2)HeadboardPictures (3)Queen bedIronSpreadSpreadIroning boardTable lamps (3)Table lamps (3)Lounge chairs (2)Towels and beddingTowels and beddingLow chestTV 19-inchTV 27-inchLuggage rack woodMirrorPictures (3)Queen bedSpreadTable lamps (3)Towels and beddingTV 32-inch with remoteDouble roomsFair qualityAverage qualityGood qualityDesk chairDesk chairClock radioDouble beds (2)DrapesCoffee makerDrapesDresser/deskDesk chairDresser/deskFrames (2)DrapesFrames (2)Game tableDresser/deskHeadboards (2)Headboards (2)Floor lampLuggage rack metalLuggage rack metalFrames (2)MirrorMirrorGame tablePictures (2)Nightstand (1)Hair dryerSpreads (2)Pictures (2)Headboards (2)Table lamps (2)Queen beds (2)IronTowels and bedding (2)Spreads (2)Ironing boardTub chairs (2)Table lamps (2)Lounge chairs (2)TV 19-inchTowels and bedding (2)Low chestTub chair (2)Luggage rack woodTV 27-inchMirrorPictures (3)Queen beds (2)Spreads (2)Table lamps (2)Towels and bedding (2)TV 32-inch with remote150-303-441 (Rev. 12-16) 22BakeryItemTypical cost newAge/life tableBagelsBagel divider/former$10,150 20,60010Display case baskets or pans6-basket/pan capacity1,400 1,6001012-basket/pan capacity2,150 2,8001018-basket/pan capacity3,400 4,25010Display case countertop (acrylic)90 2605 BDisplay case large bagel and pastry7,250 8,57010Baskets32 5410Metal trays10 2010Display rack floor71010Kettle (electric-gas) regular10 45 gallon4,500 8,5001046+ gallon13,000 24,50010Kettle (electric-gas) steam, 80 150 gallon12,500 17,70010Single bagel divider machine7,500 13,50010Baker label printer1,50010BreadBread/bun racksEnclosed racks 20 shelves1,25010Enclosed racks 32 shelves1,35010Enclosed racks 40 shelves1,600 1,70010Open racks 10 20-pan250 95010Open racks 30-pan460 77510Open racks 40-pan470 82010Open racks 60-pan930 1,15010Bread slicerCountertop without bagger1,550 4,35010Freestanding with bagger4,500 6,60010Bun divider/rounder7,950 14,70010Bun/bagel slicer1,450 1,70010Cart cake box92010Case, bakeryNonrefrigerated28" 32" wide2,350 3,80010Approximately 36" wide2,900 4,70010Approximately 48" wide2,450 4,85010Approximately 77" wide4,630 5,56010150-303-441 (Rev. 12-16) 23ItemTypical cost newAge/life tableRefrigeratedApproximately 36" wide$4,570 7,77012Approximately 48" wide5,050 9,89912Approximately 77" wide7,780 10,31512Tall, self-serve approximately 30" wide2,600 3,60012Tall, self-serve approximately 48" wide3,900 5,00012Cookie display315 95010Cookie machine10,500 40,00010Kook-e-King model3,450 8,45010Dishwasher Door-type standing3,750 13,00010Under counter3,300 5,50010Depositer cookie and confectionery46,90010DonutCutter with plain plunger and cylinder1,85010Depositor1,600 4,00010Fryer smaller units 17" x 25" to 24" x 34"Electric3,780 5,10010Gas4,420 5,80010Fryer larger units27,000 33,00010Fryer mid-sized units5,300 13,00010Glazer hand or roll1,200 2,50010Glazer and processing system, large11,000 20,00010Icing bowl warmers1,500 1,80010Icing finisher5,00010Dough divider6,800 7,40010Dough sheeter3,100 10,50010Hopper hard mix12,90010Hopper soft mix6,50010Mixers, bakery5 6 quart585107 8 quart1,0001010 20 quart950 4,6001030 40 quart3,000 7,5001060 quart6,000 11,5001080 quart9,000 28,00010Molding machine, french bread4,750 6,60010Ovens/stovesConvection2-pan electric1,600104-pan electric/gas2,550 4,800106-pan electric3,500 8,00010Bakery (cont.)150-303-441 (Rev. 12-16) 24ItemTypical cost newAge/life table10-pan$10,400 15,00010Base cabinet for 10-pan1,68010Stand for ovens above 2 6 pan75010Rack (whole rack fits into oven)Double rack18,00010Double rack pass-through41,00010Single rack15,00010Deck1 deck (2 3 pans)6,370 13,900102 decks (4 6 pans)10,650 21,600103 decks (6 9 pans)15,050 29,300104 decks (8 12 pans)19,225 37,05010Pastry-filling injector1,55010Pie presses5,700 8,00010Projector, designer46010Proofers/retarders2-door pass-through proofer15,400 20,900102-door proofer5,950 13,550102-door retarder proofer11,250 18,70010Proofer holding cabinet, 8 17 pan capacity2,050 4,00010Single-door proofer3,700 10,70010Single-door retarder proofer9,920 15,30010Walk-in proofer5,740 17,80010RacksCamshelving metal, including 4 vented shelves295 44015 CCamshelving polypropylene including 4 vented shelves272 46515 CDunnage rack80 12515 CMobile camshelving metal385 46015 CPot rack32510Wire shelving All purpose epoxy wire shelvingComplete sets = 4 posts and 4 shelves30" long x 18" 24" deep100 14015 C36" long x 18" 24" deep100 25015 C42" long x 18" 24" deep110 21015 C48" long x 18" 24" deep120 25015 C60" long x 18" 24" deep140 28515 C72" long x 18" 24" deep170 32015 CScale baker's 16 (cont.)150-303-441 (Rev. 12-16) 25ItemTypical cost newAge/life tableScale label printing$1,20010SinksOne tub250 36510Two tub390 58010Three tub480 76010TablesBudget equipment stands (24" x 24" and 24" x 30") galvanized and stainless290 43010Depanning stainless970 1,55010Stainless steel with undershelf460 97010Wood top/galvanized undershelf830 1,35010Wood top/stainless legs775 1,82510Tortilla press3,200 9,90810Tortilla system11,600 23,00010Walk-in cooler 8' x 10'3,500 4,20012Walk-in freezer 8' x 10'4,35012Bakery (cont.)150-303-441 (Rev. 12-16) 26Barber shopItemTypical cost newAverage costAge/life tableCombined cost per chair / station$2,03010Per item costBack bar wet$1, 6, ,96215 CBarber BChair all 1, 1, BDisinfectant/sanitization BDisinfectant/sanitization 1, free 1, BHair BHair BHot lather BShampoo polish stand with chair2, ,62410Straight BTowel BVacuum C150-303-441 (Rev. 12-16) 27ItemTypical cost newAverage costAge/life tableCombined cost per chair / station$3,00010Per item costBackwash unit (for shampooing) no chairs (wet station)$ 3, ,07310Chair all 1, chairs with 1, 1, stationFacial 2, ,54810Facial chair with 4, ,39710Facial lamp with abrasion 8, ,00010Multifunction skin care machines (2 5 functions) 1, skin care machines (8+ functions)1, 3, ,57210Skin scrubber 1, , 6, ,37210Hair processors1, 2, ,73910Manicure or pedicure table 5, ,40010Massage table table table spa2, 4, ,76110Pedicure spa pipeless3, 12, ,00010Pedicure spa portable1, ,03910Rollabout carts and systems (chair and bowl together) 1, 1, bed lay down style2, 33, ,50010Tanning bed stand up1, 11, ,50010Tanning booth spray on18, 25, ,95010Tools/suppliesBlow BCutting BCurling BBeauty shop150-303-441 (Rev. 12-16) 28ItemTypical cost newAverage costAge/life tableDisinfectant/sanitization jar$ BDisinfectant/sanitization 1, BFlat irons (nonceramic) BFlat irons (ceramic) BHair salon BHair BHair BHair BStraight BWax BTowel CWaxing shop (cont.)150-303-441 (Rev. 12-16) 29Bowling centerItemTypical cost newAge/life tableBall cleaner/polishing machine$4,500 11,00012Ball engraver1,30012Ball fitting machine (display, ball, and cables)70012Ball, house (7 per lane) each6510Ball plug router15012Ball resurface machine3,600 11,00012Ball spinner58512Ball storage racksLower 8 ball rack16015 CRolling 9 ball rack29915 CRolling 19 ball rack59815 C3-level ball rack 12 balls85015 CDouble ball rack 24 balls90015 CBasic bowling light package, per lane1,20010Bowling pins (2 sets per lane, 1 extra set per 10 lanes cost/set)*135 2253 BBuffing machine1,20010Chairs swivel (for spectator tables)180 30012Straight line chairs (2 seats)40012Straight line chairs (3 seats)60012Dodo scale (used to balance bowling balls)90012Drilling machine (includes 40 bits, measuring device, and jigs)8,50012Extra bits (each)753 B24 bits9003 B38 bits1,3003 BMill-drill complete10,00012Gutter and lane mop11512refill (per head)153 BGutter mop3112Lane actual wood lane1,600 4,20015 CLane ball return2,500 3,50015 CLane bowling terminal600 1,60010Lane bumpers1,500 1,77515 CLane gutters760 82015 CLane cleaner (5 gallon)150NISLino cloth (box)100NISLino duster (lane dragger)65012Lane machine12,995 34,99512Lane monitor system2,20012150-303-441 (Rev. 12-16) 30ItemTypical cost newAge/life tableLane oil (5 gallon)$235NISLane panels (at end of lane display)995 1,60010Lockers 10-unit bank82015 CMachine cleaner (5 gallons)120NISMeasuring ball (for finger layout)1,00012Model wall freestanding table85012Monitors overhead1,200 4,50010Open play sheets (per 1,000)65NISPencils (per gross)20NISPin cleaner (5 gallons)84NISPin cleaning machine manual2,00012Pin cleaning machine start up kit3,10012Pin duck machine7,50012Pinspotter machine20,500 30,50015 CRotary floor machine (20")1,80012Shoe display rolling1,02112Shoes (8 pair per lane) each pair403 BSpectator lounge couch (4 spectator)1,50012Spectator tables (48" round)350 75012Table and 3 curved chairs70012Table and 4 chairs1,200 1,40012Table with ball racks700 1,20012Tool kit (for pin setting machine)1,50012Waste receptacle9512Wet/dry industrial vacuum97510 *Most bowling alleys have duplicate sets of pins that are used when others are being center (cont.)150-303-441 (Rev. 12-16) 31Clothing Retail storeItemTypical cost newAge/life tableDisplay and wall panel systemsGrid wall panel systemsAcrylicBrochure holders$10 2210Divided trays13 1510Grid wall shelves4 2010Sign holders3 710HardwareCap displays3 1510Hangers910Hooks and hang rods1 510Scarecrow displayer (bar with extension for display)1210Straight hang bar1510Wire baskets7 1610Wire shelves11 1610U-hang rail1510Panel displays2' x 4'16102' x 5'20102' x 6'24102' x 8'32102' x 6' with legs44 10Legs L1510Legs T1810Grid gondola with dolly (2 flat ends with large midsection)14210Grid pinwheel with dolly (4 sides)13010Triangle with dolly7510Ladder systems (look like mini ladders)8' wall5010Anchor bracket1810Floor rack 54"6510Floor rack 72"7510Ladder post4610Shelves28 5810Wall mount410Slat wall panel systemsSlat wall 4' x 8' panels4710Brushed aluminum8310Natural wood oak10710Natural wood birch23510Mirror acrylic23510Paint-ready grade8710150-303-441 (Rev. 12-16) 32ItemTypical cost newAge/life tablePrefinished with painted groves$9710Stock laminates8310Slat wall additives for groovesAluminum inserts9310PVC insert strips2410PVC color snaps3410Rigid vinyl inserts5610Slat wall hardwareBull-nose shelves14 2710Hooks, brackets, holders1 tubing u-shaped bar1110Wire baskets, shelves, and display items5 3510Slat wall acrylicBrochure holders8 3410Card and video rack5 4010Divided trays13 1610Full showcase9910Shelves2 2710HangersCovers clear shoulder (per 400)36NISCovers kant slip and foam (per 200)15 17NISFlex tube BPlastic (per 100)Dresses and blouses323 BPants, tops, and dresses extra heavy44 493 BSuit top and BPlastic children s (per 100)Top children and junior25 343 BPant and combo55 693 BRetriever1210Salesman bags (per 100)45 57NISSalesman hangers (per 100)80 136 3 BStacker1410Wood (per 100)14" pant177 1933 B17" coat140 1453 B17" pant/suit161 1673 B17" suit191 1973 BCoat and suit flat903 BClothing Retail store (cont.)150-303-441 (Rev. 12-16) 33ItemTypical cost newAge/life tableWood children s (per 100)Drop 12"$1963 BPant/skirt1353 BSuit 11"1423 BTop (children and junior)96 1103 BMannequinsFiberglassFull body139 25510Headless95 21010Styrofoam heads25 3510Jersey-covered torso formsChild59 11110Men and women64 26610PlasticFull body12910Headless9510PVC fashion forms (partial body form on hanger)8 2510Tube flex forms4010Mirrors (9" x 12")11 4810RacksFloor clothingFour-way basic65 8310Hat rack countertop5910Hat rack floor display111 14810Round rack65 7810Rolling racks45 13510Rolling rack combination (shelves and rod)182 29010Spiral basic6410Spiral contemporary28410Three and four-way contemporary300 33810Two-way basic50 6010Two-way contemporary138 20010Greeting card (picture frame)95 17210Sunglass rack10 2510SecurityDoor alarm11015 CDoor security gate (tag sensor gates)1,355 1,45015 CMirrors (12" 30")38 9510Shelving, each (13" x 24" to 15" x 48")14 3810Showcases (48" to 70" long)Countertop cases50 20010Clothing Retail store (cont.)150-303-441 (Rev. 12-16) 34ItemTypical cost newAge/life tableCorner filler$154 20810Flat-top counter249 34010Folding dump table77 10010Full vision410 52510Jewelry case 70" long50010Ledge top counter340 40010Recess top cash register stand21010Trophy cases62410Showcases, display (exterior glass, lighting, lock)Corner case38510Full vision474 54710Jewelry case535 56210Tower displays520 64010Upright display to 72" high (base price without lights, mirror, locks)786 92010Add $22, lock; $150, mirror; $122, lock; $200 gold trimShowcases, glassGlass cubes center stack148 29710Glass cubes step up128 22710Glass cube kits (2' x 3' to 5' x 5')84 27510Glass display showcase315 38210Glass display unit169 19410Sign holders10 9610Steamer150 28010Tagging guns and labelersLabeler34 7910Standard tagging gun30 4510Track lighting, power track (including connectors) per sq. connectors1510Lamp holders3010Turn systems (including ticket dispenser)45010Clothing Retail store (cont.)150-303-441 (Rev. 12-16) 35Copy machinesDepreciation factors to be applied to original cost new. As long as an item remains in use, regardless of age, the assessment won't be less than 25 percent of original cost new on ana-log copiers and 7 percent of replacement cost new on digital copiers. Analog 5-year life Digital 5-year life 1st year 1st year 2nd year 2nd year 3rd year 3rd year 4th year 4th year 5th year 5th year processing equipment and mainframesThe following procedures are recommended for assessment of data processing equipment. Items to be reported and valued under these guidelines include a wide range of processing and tabulating machines, such as central processing units, servers, optic readers, printers, terminals, sorters, and related items. Original cost new shall be the beginning point for determining values under this guideline. An economic life of seven (7) years for systems machines and non-systems machines is con-sidered applicable. Percentage factors (percent good) will be applied to each item s original cost new depending on the date of manufacture as follows: Assessment year Percent good 1st year 2nd year 3rd year 4th year 5th year 6th year 7th year (and thereafter) long as an item remains in use, regardless of age, the assessment won't be less than 10 percent of original cost computersBecause of the many options available, it would be very difficult to list the typical cost new for all the personal computers being used at the present time. The factors listed below are to be applied to the original cost new as follows: Assessment year Percent good 1st year 2nd year 3rd year 4th year 5th year (and thereafter) (Rev. 12-16) 36DentalItemTypical cost newAge/life tableAccessoriesAutoclavable syringe head only (each)$1855 BFoot control (each)270 36510Touchpad460 1,4005 BTray holders200 43010Trays50 10510Air abrasive unit1,995 3,09010Amalgamator230 36010Assistant instrumentation 3-position holder2,78510Assistant instrumentation 4-position holder2,90010Assistant maintenance system (cleans air and water channels)2,500 2,64010Assistant s/hygienist s cart2,75010Bleaching light830 2,50010CabinetryBasic with delivery system5,34010Basic with sink and side cabinets no delivery system6,10010Larger cabinet with delivery system10,000 21,00010Larger cabinet with sink, drawers, and cabinet no delivery system5,80010Cameras intra-oralCamera3,400 6,40010Dock analog, USB23,15010Dock module only1,73010Chair, dental (for patient)4,900 11,80010Compressor 4,5001030-gallon various HP2,300 3,1001060-gallon various HP2,600 3,3001080-gallon various HP4,030 8,15310Compressor oil-less 1 HP1,2001010 20 gallon various HP1,800 5,7001030-gallon various HP4,6001060-gallon various HP4,800 5,7001080-gallon various HP8,200 10,80010120-gallon various HP11,00010Curing lights1,550 2,20010Cuspidor2,150 3,90010150-303-441 (Rev. 12-16) 37Dental (cont.)ItemTypical cost newAge/life tableDarkroom equipmentFixed darkroom equipment (exclude film duplicator)$1,10010Portable darkroom80010Delivery system (not including extras)3-hand piece 3,100 4,400104-hand piece (one is water)4,800 11,00010Electrosurgery units400 8,00010Hand tools, additional accessories, extras (per treatment room)1,7005 BHand tools fiber optic handpiece kits500 1,0005 BLaboratory items (includes model trimmer, plaster bin, lathe, plaster tray, vibrator, etc.)2,10010Lights (track mount) 3,000 4,00010Lights (unit mount) (includes power supply)2,000 3,00010Nitrous oxide system (built in) 3,000 5,00010Nitrous oxide system (portable)5,50010Soft tissue laser units5,000 10,00010Sterilizer9,40010Stools/chair for doctor and assistant (2 chairs)1,100 1,85010Ultrasonic cleanersSmaller units up to 1 gallon300 80010Larger units over 1 gallon800 2,40010Ultrasonic scalers350 4,80010Vacuum pump1,200 6,97510X-ray digital system6,995 9,99010X-ray film duplicator325 50015 CX-ray lead apron65 15015 CX-ray printer250 1,50010X-ray processor2,300 7,50015 CX-ray unitsCephalometric25,000 95,00010Intra-oral2,650 8,80015 CPanoramic19,000 55,00015 C150-303-441 (Rev. 12-16) 38Grocery storeItemTypical cost newAge/life tableAlarm systems full camera$35,00015 CCheckpoint computer and security system5,000 80,00015 CDoorway tag security system2,500 4,00015 CCartsElectric9957Hand basketsKit 20 baskets and rack2158Shopping908Metal medium1008Plastic medium1008Shopping cart carriage (corral in parking lot)Single40015 CDouble45015 CStock truck U-boat type27515 CMetal platform cart27515 CCabinet, video (locked storage)80015 CCasesCheese (6' 14')21,500 28,00012Floral1-door swing, 12 cubic feet1,200 1,800121-door swing, 23 cubic feet1,500 2,025122-door slide, 47 cubic feet2,300 2,600122-door slide, 61 cubic feet2,800123-door slide, 69 cubic feet2,900 3,300123-door slide, 72 cubic feet2,950 3,40012Freezer, frozen food/ice cream1 door, 23 cubic feet2,300122 door, 49 cubic feet3,100123 door, 72 cubic feet3,700124 door, 8' sectional4,600125 door, 12' sectional5,30012HeatedCountertop (28" wide x 24" high)65010Countertop 2 pan (29" wide x 24" high)1,95110Display 48" wide7,00010Display 60" wide8,50010Display 72" wide9,50010Display 98" wide12,00010Pizza display (12" 3-tier)95010Pizza display (12" 4-tier)1,20010Wall 1 door (35" wide x 79" high)4,50010Wall 2 door (55" wide x 79" high)4,50010150-303-441 (Rev. 12-16) 39ItemTypical cost newAge/life tableWall 2 door (68" wide x 79" high)$6,20010Meat/seafood cases50" wide11,5001274" wide12,9001298" wide15,25012Produce (12' sectional)3,00012RefrigeratedCountertop refrigerator (24" 1 door)1,20012Display 48" wide5,70012Display 60" wide6,50012Display 72" wide7,00012Display 98" wide10,00012Ice chest freezer (44" wide x 27" deep x 38" high)1,20012Wall 1-door (24" wide x 64" high)1,20012Wall 2-door (42" wide x 79" high)2,10012Wall 3-door (78" wide x 79" high)3,20012Wall 5-door (12' sectional)4,00012Cash registers (electronic)2,1005 BCheck-out scanner units (processor, terminal, scanner 10 checkstands)45,0005 BCheckstand, belt-type2,70010Coffee equipmentCoffee pot brewer1 warmer280102 warmer300103 warmer610 63010Coffee airpot brewerSingle365 65010Double605 1,06510Coffee shuttle brewerSingle90010Double1,400 1,70010Compactors/bailers trash and cardboardBailers outdoors7,000 26,000+10Indoor packers7,500 21,00015 CLarge compactors outdoors8,700 18,20010CounterFloral 10'1,75015 CVideo 8'1,40015 CVideo 20'3,00015 CGrocery store (cont.)150-303-441 (Rev. 12-16) 40ItemTypical cost newAge/life tableDishwasherConveyor model$9,500 16,70010Door type standingHigh temp7,700 13,00010Low temp3,000 8,25010Under-counterHigh temp3,300 5,50010Low temp3,500 5,05010Display/shelvingBulk food10,0005 BEnd panel wall unit with 6 shelves (84" H) 15" W6010End panel wall unit with shelves (84" H) 48" W5010Gondola (island shelving) 25" base, 60" H x 8' L44010Gondola (island shelving) 25" base, 60" H x 12' L60010Gondola (island shelving) 25" base, 60" H x 20' L93010Gondola (island shelving) 25" base, 60" H x 28' L1,26010Gondola (island shelving) 25" base, 60" H x 32' L1,45010Gondola (island shelving) 25" base, 84" H x 8' L51010Gondola (island shelving) 25" base, 84" H x 12' L70010Gondola (island shelving) 25" base, 84" H x 20' L1,10010Gondola (island shelving) 25" base, 84" H x 28' L1,50010Gondola (island shelving) 25" base, 84" H x 32' L1,70010Wall and island units with 6 shelves (84" H) 15" W17010Wall and island units with 6 shelves (84" H) 24" W20010Wall and island units with 6 shelves (84" H) 30" W21010Wall and island units with 6 shelves (84" H) 34" W22510Wall and island units with 6 shelves (84" H) 36" W27010Disposal unit produce7,50010Drink dispenser noncarbonated/refrigeratedSingle, 5 gallon70010Double, 5 gallon99010Triple, 5 gallon1,23010Drink dispenser soda fountain1,500 3,80010Generator 30 kw9,00015 CHumidifierMobile mist1,50010Produce mist4,50010Ice machines with bins4,30010Cuber 290 pounds2,25010Cuber 339 pounds5,20010Flaker 400 pounds2,80010Flaker and nugget 205 pounds3,50010Grocery store (cont.)150-303-441 (Rev. 12-16) 41ItemTypical cost newAge/life tableIce maker/dispenser touch-free countertopCubelet 273 pounds$3,30010Flaked 392 pounds3,00010Flaked 453 pounds3,25010Nugget 523 pounds4,10010Ice merchandiser (double door)2,92510Ice storage bins370 pounds75010778 pounds1,05010Juice machine8,00010Labeler, automatic6,54510Magazine and card racks (10')1,50010MerchandiserDough (refrigerated)3,10012Eggs (refrigerated)3,80012Wine (refrigerated)5,00012Pallet trucks electric3,00015 CManual28015 CStraddle6,00015 CPineapple corer1,25010Rotary floor machine (20")1,80010Safes (5 7 cu. ft.)800 2,50015 CScalesCheckstand80215 CElectronic70 1,50015 CProduce37815 CScanner units2,5005 BSinksOne tub250 36510Two tub390 58010Three tub480 76010Telephone/intercom40,0005 BTelevision surveillance entire store (digital)75,00015 CTerminals (electronic)3,3805 BTime clocks32010Trash receptacle (concrete)45015 CBox-style52010Vacuum sealer1,60010Grocery store (cont.)150-303-441 (Rev. 12-16) 42ItemTypical cost newAge/life tableWalk-in refrigerator6' x 6'$2,750 5,800128' x 8'3,700 6,5001210' x 10'4,700 8,00012Customized +35 degrees F to 10 degrees F$ px/sq. Temperature range Floor area +35 F 10 F Sq. Ft. $ $ 12Wet vacuum50010Wine chiller1,89512Grocery store (cont.)150-303-441 (Rev. 12-16) 43Meat and deli shopsMeat shopItemTypical cost newAge/life tableBlender$7507Bone duster2,70010CaseRefrigerated fish/meat (curved front glass)4'4,250126'4,500 14,000128'5,500 16,0001210'12,500 20,00012Tall Self-serve (approximately 30" wide)2,600 3,60012Tall Self-serve (approximately 48" wide)3,900 5,00012Refrigerated meat8' open sectional base unit1,930128' open sectional multi deck 5-deck4,0001212' open sectional base unit2,4401212' open sectional multi deck 5-deck5,00012Cutting board44 10010Dehydrators2,500 6,50010DishwasherUnder counter3,300 5,50010Door-type standing3,750 13,00010Display risers8710Fat tester520 1,50010Floor cleaner machine cleaner/buffer97510Gloves metal mesh5010Grinder650 2,40010Lobster tank8,50010Mixer300 2,10010Mixer/grinder combo700 2,50010Poultry cutter1,89510Sausage stuffing machines1,100 3,60010Saw, meat and bone3,50010Scales30010Sharpener knives475 80010SinksOne tub250 36510Two tub390 58010Three tub480 76010Slicer meat and cheese500 3,00010Smoker500 3,50010Table budget equipment stands (24" x 24" and 24" x 30"), galvanized and stainless290 43010150-303-441 (Rev. 12-16) 44Table depanning, stainless$970 1,55010Table stainless steel with undershelf460 97010Tenderizer1,40010Vacuum sealer1,60010Walk-in freezer6' x 4'4,800128' x 8'6,8001210' x 10'8,20012Wrapping machine hand20010Wrapping machine power450 3,00010Meat and deli shops (cont.)Meat shopItemTypical cost newAge/life table150-303-441 (Rev. 12-16) 45Meat and deli shops (cont.)Deli shopItemTypical cost newAge/life tableBBQ cooker$3,500 5,80010Blender4507Carving station with heat lamp1,2001012" base1,00015 C18" base1,50015 CCase, deliRefrigeratedCountertop refrigerator, 24", 1 door1,20012Display 48" wide5,70012Display 60" wide6,50012Display 72" wide7,00012Display 98" wide10,00012Wall 1-door (24" wide x 64" high)1,20012Wall 2-door (42" wide x 79" high)2,10012Wall 3-door (78" wide x 79" high)3,20012Ice chest freezer (44" wide x 27" deep x 38" high)1,20012Sushi case 50"1,90012Sushi case 60"2,10012Sushi case 70"2,30012HeatedCountertop 28" wide x 24" high65012Countertop 2-pan, 29" wide x 24" high1,95012Display 48" wide7,00012Display 60" wide8,50012Display 72" wide9,50012Display 98" wide12,00012Pizza display 12" 3-tier95012Pizza display 12" 4-tier1,20012Wall 1-door (35" wide x 79" high)4,50012Wall 2-door (55" wide x 79" high)4,50012Wall 2-door (68" wide x 79" high)6,20012Dishwasher (see restaurant section)Drink dispenser noncarbonated / refrigeratedSingle, 5 gallon70010Double, 5 gallon90010Triple, 5 gallon1,23010Drink dispenser soda fountain1,500 3,80010Food processor commercial800 1,20010Freezer (see restaurant section)Fryer, deep fat and pressurized (see restaurant section)150-303-441 (Rev. 12-16) 46Meat and deli shops (cont.)Deli shopItemTypical cost newAge/life tableGrater$70010Hamburger patty press4"343105"376106"419107"41910Heated air curtain36"1,2001048"1,2501060"1,3001072" 1,35010Heated warming shelf36"3751248"50012Hood, service deli with fire protection (4' 13')10,00010Hood ventilation systems (see restaurant section)Hot dog roller grill800 1,80012Lettuce chopper/shredder45010Liquid countertop food warmer with pump and heated quart200127 quart2501211 quart27512Microwave (see restaurant section)Milkshaker15010Mixer (see restaurant section)Ranges and ovens (see restaurant section except for small units)36" range/oven/grill combo2,500 5,00010Refrigerator (see restaurant section)Rotisserie oven8,500 16,00010Salad deli bar/island4' food bar mobile850126' food bar mobile1,20012Sink (see restaurant section)Slicing machine 10"75010Slicing machine 12"90010Steamer1,000 6,50010Tables and chairs (see restaurant section)Toaster regular37510Toaster conveyer80010150-303-441 (Rev. 12-16) 47Examining rooms$4,63515 CLaboratory8,75510Minor surgery room19,57010Per item costAntepartum (fetal) monitors900 4,3007AspiratorsPortable300 78010Two pumps870 2,40010Audiometers (hearing tests)2,100 3,90010Autoclaves (sterilizer)3,400 4,20010Blood analyzer (serometer)21,6307Blood pressure gauge table or wall-mounted (aneroid)1257Carts (anesthesia, emergency, prescription, etc.)1,200 2,50015 CCentrifuge223 1,3257Chair blood drawing430 65010Chart/magazine holder50 15015 CChemical analyzers42,3207Defibrillators1,650 9,4007Diagnostic set (Welch Allyn diagnostic)5507Diagnostic system wall mount (Welch Allyn diagnostic)1,00015 CDopplers450 7,0007Drug cabinet40015 CECG/EKG machines3,000 5,6007Examining room cabinets1,050 1,40015 CFiling systemsBuilt-in sliding shelves1,95015 CShelving single entry45015 CFluoroscopic x-raySmall clinic205,00015 CLarge clinic457,00015 CHematology analyzers9,500 217,00015 CGoose neck lamp8010Infusion pump stands (IV racks, etc.)175 25015 CInstruments3,0905 BMicroscope1,54515 CCompound950 2,00015 CStereo460 69015 CSurgical6,650 10,50015 CMini mass spectrometer22,90010Pediatric infant crib1,20015 CPediatric tables1,580 2,60010Reference libraries950No room costTypical cost newAge/life table150-303-441 (Rev. 12-16) 48Refrigerator for lab$1,275 7,70012Spirometer1,500 3,8007Stools/chairs for doctor and assistant (2 chairs)50010Suction pump26010Surgery room cabinets (5')82510Surgery room lights3,10010Surgery table major procedure15,50010Surgery table minor procedure7,21010Tablet counter1,20510Tables utility (stainless steel, portable with tray)570 85015 CExamining tableManual1,350 2,80015 CPower1,850 10,87515 CTreatment table500 3,40015 CUltrasound1,300 2,6505 BUltraviolet exam light (woods)34010Vital signs monitor900 7,9607Waste receivers18510X-ray lead apron65 15015 CX-ray machine54,00015 CMedical (cont.)ItemTypical cost newAge/life table150-303-441 (Rev. 12-16) 49Movie theater equipmentItemTypical cost newAge/life tableAmplify speakers ticket booth$55010Computer point of sale station1,2505 BCrowd control pole and rope14010Digital cinema system (projector, lens, and server)65,00015 COmni max projector (sound extra)110,00015 COmni-term ticket and concession systemSmall system 1 ticket outlet and 3 concession terminals8,2505 BLarge system unlimited ticket outlets and concession terminals13,5005 BProjector with reel transport system (includes lenses, makeup table, platter, and transport)23,70015 CProjectors (older system)16,80015 CNote: 2 required per screenScreens (includes frame and installation) per square foot (15' x 30') white15 silver15 CSound system Dolby20,05010THX (add to Dolby)6,00010Splicing machine43015 CConcession equipmentCotton candy maker1,100 1,95010Express multiples 3 5 pump condiments680 83010Hot dog merchandiser countertop unit with bun warmer1,40010Ice machine5,00010Nacho cheese warmer38010Nacho chip case38010Point of sale system2,0005 BPopcorn machine6 oz. kettle (stainless steel)639108 oz. kettle (stainless steel)1,2991012 oz. kettle (stainless steel)1,4191018 oz. kettle (stainless steel)1,97910Pizza cabinet510 1,20010Pretzel bake and serve cabinet1,37010Soft drink dispensers CO21,500 3,80010150-303-441 (Rev. 12-16) 50BookcasesLaminate2 shelf$40 10015 C3 shelf50 8015 C4 shelf10015 C5 shelf13015 CMetal2 shelf110 15 C3 shelf13015 C4 shelf16015 C5 shelf20015 C6 shelf24015 CWood3 shelf6015 C4 shelf9015 CChairs Drafting100 70015 CExecutiveLeather130 1,50015 CPosture130 2,10015 CFoldingSteel1215 CSteel padded2615 CSteel with mesh5015 CSteel with plastic seat2515 CGuestSteel padded130 55015 CWood160 53015 CStackingSteel padded25 8015 CSteel plastic55 12515 CSteno/taskwith arms179 53415 Cwithout arms30 18315 CConference tableRound 42-inch diameter190 41915 C48-inch diameter380 72915 CWood 6'330 1,09015 CWood 8'300 2,05015 CCredenzaComputer300 2,40015 CLaminate/veneer210 2,20515 COfficeItemTypical cost newAge/life tableFurniture150-303-441 (Rev. 12-16) 51Steel$320 1,20015 CWood solid680 3,43015 CDesk steelEconomy175 50015 CExecutive400 1,73515 CSingle pedestal226 46015 CDesk wood and laminatesEconomy135 1,07515 CExecutive430 4,23515 CL-workstation330 3,90015 CSingle pedestal225 1,22015 CDrafting table (with base)150 27515 CReception roomSofa350 1,50015 CSettee350 92015 CLove seat285 1,09015 CChair52 60015 CCorner table55 56015 CCoffee table77 73315 CReception counter238 4,15015 CSecretarial workstation275 98015 CTypewriter/computer tableLaminate78 24715 CMetal88 31615 CWork table 6'Folding/plastic45 53515 CMetal/steel150 31015 CWood/laminate150 44015 CEquipmentCalculatorDesk model ink roll and display printer18 2005 CHandheld4 1555 CCell phone10 1,0003 BDigital camera18 2,500+5 AEasel (dry erase and pad)140 72010Electronic labeling system42 53510Electronic whiteboard201 6,17510Fax (primary fax function)60 995 BFax, laser179 3005 BLaminator45 2,1505 BMultifunction Fax/copier/printer/scannerColor laser (all-in-one)400 7005 BInkjet (all-in-one)129 5005 BOffice (cont.)ItemTypical cost newAge/life table150-303-441 (Rev. 12-16) 52Mono laser (all-in-one)$200 2,7005 BProjector, digital (including multimedia/LCD, etc.)211 20,000+5 AProjector, digital wall display DLP125 20,000+5 AProjector, overhead133 1,1255 CPrinterColor laser299 7005 BDot matrix209 3295 BInkjet89 5495 BMono laser120 9005 BPhoto99 3005 BSafe75 5,37915 CScanner89 3605 BShredder60 5,50010Typewriter140 45010Filing cabinetsFireproof lateral2 drawer1,300 4,20015 C4 drawer1,810 3,60015 CFireproof vertical2 drawer450 1,88015 C4 drawer685 3,50015 CLegal lateral2 drawer190 83015 C3 drawer400 69515 C4 drawer500 1,06015 C5 drawer685 1,08615 COpen shelf file550 83015 CLegal vertical2 drawer210 77015 C4 drawer264 60015 CLetter lateral2 drawer190 57515 C3 drawer408 65015 C4 drawer475 1,06015 C5 drawer660 1,08515 COpen shelf file510 1,08515 CLetter vertical2 drawer80 20215 C4 drawer200 58015 CMap5 drawer542 1,63415 C10 drawer550 1,43515 CLarge enclosed820 1,00215 COffice (cont.)ItemTypical cost newAge/life table150-303-441 (Rev. 12-16) 53OpticalItemTypical cost newAge/life tableAutomatic refractor with keratometer$10,000 10,50015 CBinocular indirect ophthalmoscopeTransformer38210Wireless2, 040 2,66010Wireless LED2,395 3,93310Buffer600 1,52510Chair and stand optimetrics8,09710Contact lens center (CLC) (table, mirror, sink, and modification unit)1,70010Digital imaging system (can retrofit to most existing slit lamps)3,99510Digital scanner16,50010Direct ophthalmoscope (head only)210 27810Handle11910Edging system34,35010Hand edger545 95510Exam chair4,040 6,48010Frame warmer with beads20510Fundus cameraMydriatic26,91010Non-mydriatic21,7 1010Groover auto755 87510Hand instrument package8505 BLane package indirect, transformer, and hand instruments2,65010Instrument stand5,040 5,26010Keratometer1,650 2,15010LensometerAutomated2,056 3,89510Manual1,325 3,00010Pachymeter2,85010Perimeter10,500 17,50010Polisher550 1,52510Procedure chair1,795 2,58010Projector (includes screen, slides, and mounts)Automated1,660 2,90010Mirror set5,00010Non-automated95310Pupilometer, digital380 52010Radius gauge or scope400 2,00010Refractor (Phoroptor)3,916 6,64410Refractor (Phoroptor, digital)6,500 11,25010Retinscope30510150-303-441 (Rev. 12-16) 54ItemTypical cost newAge/life tableSalt pan and frame warmer$100 25010Screening table2,600 5,50010Slit lamp3,780 14,385+10Portable or handheld3,600 5,25310Stool (each)244 52810Tinter495 95010TonometerApplanation1,730 11,07310Noncontact6,000 9,70010Tono-Pen3,223 3,67510Topographer10,000 11,00010Transilluminator8210Trial lens set and frame375 87510Ultrasonic cleaner70 17710Ultrasound3,500 8,00010Vision tester2,400 3,20610Visual acuity system995 3,3505 BOptical (cont.)150-303-441 (Rev. 12-16) 55Phone equipmentItemTypical cost newAge/life tableBusiness phone systemsSmall independent system$623 1,800+5 BEach phone66 2935 BLarger systems (get original cost)2,000+5 BConference room phone equipment250 1,2505 BEnclosuresExteriorBritish superman booth2,6005 BFull enclosure (superman booth)1,5605 BUpright enclosure with pedestal200 4255 BWooden superman booth2,4505 BInteriorIndoor enclosure metal wraparound9955 BIndoor enclosure plastic sides300 3655 BIndoor enclosure wood frame, to the floor9755 BWall-mounted stainless steel panel only995 BWall-mounted stainless steel surface mount panel430 4505 BWall-mounted wood frame100 1105 BIlluminated telephone sign255 BInmate/armored/weatherproof phonesArmored coinless phone139 2805 BBell-style coinless and emergency phone170 2205 BElevator phone3175 BExplosion-proof phone739 1,3015 BPanel phones305 5755 BPay phone (includes installation)Coin drop credit card by key input299 4895 BCoin drop or credit card slide899 1,2995 BNo-coin phonesRegular20 235 BRegular no dial255 BWall-mount205 BWall-mount no dial255 BSecurity and alarm systemsBasic small office (ADT) security system with monitoring agreement89515 CDo-it-yourself security system no monitoring agreement (alarm)150 80015 CLarger commercial systems2,500 100,00015 CTTY equipment (telecommunication device for the deaf) (add on)225 693+5 BNote: TTY equipment is required when a bank of five or more phones is be as much as $900 depending on B150-303-441 (Rev. 12-16) 56Radio and TV serviceItemTypical cost newAge/life tableAmplifiers (power and distribution wide variety of amps/channels)$150 3,50010Audio meteringDual channel meter225 80010Loudness meter450 3,50010Audio processorsAM processor analog725 1,87810AM processor digital4,95010AM processor digital and HD7,99010FM encoder and processor digital and HD3,990 7,54510FM processor analog1,649 8,59010FM processor digital5,490 13,99510FM processor digital and HD9,59010Voice processor (microphone) analog210 60010Voice processor (microphone) digital530 1,60010Audio sine and square wave generator70 15010CD duplicator565 1,89510Color bar/Cross-hatch generator122 2,00010Color TV monitor 19 inch130 1,20010Computer monitor video generator190 3505 AConsolesAnalog 6 channel4,99510Analog 8 channel800 4,99510Analog 10 channel1,600 2,00010Analog 12 channel6,99510Analog 18 channel995 10,39510Analog 24 channel12,99510Digital 6 channel7,995 12,49510Digital 12 channel9,945 14,99510Digital 18 channel8,795 16,99510Digital 8 channel with faders9,750 12,26210Digital 12 channel with faders12,000 21,90010Digital 16 channel with faders14,905 17,06410Digital 20 channel with faders27,600 30,00010Digital 24 channel with faders32,41010Converters (analog/digital)200 3,15010CRT analyzer and restorer1,890 11,2005 BDC power supply27 2605 BDegauss coil46 655 BDigital logic probe 14 455 BDigital multimeter unitCountertop750 1,67210Handheld152 27010Dual trace oscilloscope (35 mhz/100mhz)317 96910DVD duplicator316 1,44010EAS encoders and decodersAnalog30010Digital2,695 3,70010Digital remote package4,60010150-303-441 (Rev. 12-16) 57ItemTypical cost newAge/life tableEPROM programmer$28510Field strength meter25 40010Firewire interfaces200 2,00010Frequency counter 100mhz250 37510Headphones and earpiecesEar buds59 995 BHeadphones20 9955 BWireless headphones100 3005 BHigh voltage probe (40kv+)120 17010HUM reduction (aka isolation transformer)55 31010IFB (interruptible fold back) wireless communication pack520 7,3005 BMicrophonesCondenser mic40 8,0005 BDynamic mic20 7205 BHeadworn mic79 6745 BInstrument mic79 4005 BLapel mic80 6005 BPodium mic117 4505 BRibbon mic100 4,3005 BShotgun mic150 1,7505 BMixers compact and field4 channel80 250106 channel100108 channel150 2001012 channel300104 channel sub-mixer1,78010DJ mixers5 channel digital230 40010Grandmaster1,100 1,45010Powered8 channel 2 x 150w6701012 channel 2 x 250w1,05010Recording8 channel3001016 channel60 2,0001032 channel3,00010Mobile power supply22 17310Modulation monitorsAM1,50010AM digital7,20010FM4,000 5,15010FM digital3,950 7,20010Multi AM/FM/digital4,00010MTS TV stereo generator50010NTSC generator212 80010NTSC signal generator495 95910Radio and TV service (cont.)150-303-441 (Rev. 12-16) 58ItemTypical cost newAge/life tablePodcastPro package$1,50010Starter package25010Recorders and playersCassette player395 77110CD players and recordersCD players dual170 63510CD players single100 79910CD recorder489 1,40010Digital multitrack recorders4-track200108-track270 1,0001012-track9001016-track1,2001024-tr ack1,600 2,8001048-track5,00010DVD recorder and player570 2,00010Flash recorders and players400 1,30010Logging recorders and software538 3,90010Minidisk recorders and players400 signal generator150 97510RouterAnalog9505 BDigital7855 BNetwork interface analog/digital3,700 8,5005 BRPU transmitters and receivers1,500 2,80010Satellite remote (dual)41010Soldering station80 6755 BDesoldering station500 8605 BSweep marker generator (marker type)2,256 5,89010Telephone product analyzer/tester200 40010Tone test set with inductive amplifier60 15010Transistor tester26 47510Transmitters and excitersAM 500 w8,85010AM 1000 w10,95010FM kW18,25010FM 4 kW33,700 42,00010FM 5 kW42,37510FM kW53,37510FM kW89,82510TV analyzer (digital and analog)12,673 13,34010Video monitor tester180 65010Waveform generator880 5,86010Radio and TV service (cont.)150-303-441 (Rev. 12-16) 59Restaurant equipmentItemTypical cost newAge/life tableBBQ cooker$3,500 5,80010Beer dispenser direct draw (back bar)1 tap 1 keg capacity1,089 1,450121 tap 2 keg capacity2,000122 tap 2 keg capacity2,050 2,400122 tap 3 keg capacity2,400 2,90012Blender commercial food9007Blender commercial liquid150 1,0007Blending station beverage/worktables with sinks1,200 3,00010Bowl cutter (cuts meats, fruits, veggies, and breads)3,35010Broilers electric24"1,7751036"2,40010Broilers gas15" 22"750 2,000724"1,200 2,750736"1,700 3,200742"+1,750 5,0007Broilers salamander styleElectric 26" countertop1,40010Gas 36" countertop2,30010Gas 36" range mount2,50010Gas 60" countertop cheesemelter4,00010Buffet table (includes sneeze shield)Portable cold food Salad/deli bar4' food bar mobile850126' food bar mobile1,20012Portable hot food1,260 1,575102 openings1,900103 openings2,150104 openings2,300 6,00010Bun warmer1 drawer1,150102 drawer1,900103 drawer2,40010Burger patty press4"343105"376106"419107"42610Bus boxes10 207Bus cart with trash container and silverware tray260 35010Can opener, manual100 43010electric575 1,30010Carving station with heat lamp1,20010 12' base1,00015 C 18' base1,50015 C150-303-441 (Rev. 12-16) 60Restaurant equipment (cont.)ItemTypical cost newAge/life tableCase, deliHeatedCountertop 28" wide x 24" high$65010Countertop 2-pan, 29" wide x 24" high1,95110Display 48" wide7,00010Display 60" wide8,50010Display 72" wide9,50010Display 98" wide12,00010Pizza display 12" 3-tier95010Pizza display 12" 4-tier1,20010Wall 1-door, 35" wide x 79" high4,50010Wall 2-door, 55" wide x 79" high4,50010Wall 2-door, 68" wide x 79" high6,20010RefrigeratedCountertop refrigerator 24", 1 door1,20012Display 48" wide5,70012Display 60" wide6,50012Display 72" wide7,00012Display 98" wide10,00012Ice chest freezer 44" wide x 27" deep x 38" high1,20012Sushi case 50"2,40012Sushi case 60"2,70012Sushi case 70"3,00012Wall 1 door, 24" wide x 64" high1,20012Wall 2 door, 42" wide x 79" high2,10012Wall 3 door, 78" wide x 79" high3,20012Chairs/seatingBarstool with foot rail no back31 2007Barstool with padded back and foot rail100 3057Booster seat (child s)25 3510Booth seatingSingle250 73010Double (two sides joined by back)380 1,15010Economy stackable26 307Folding14 307Formal dining stackable100 20010High chair (child s)50 16010Lounge armchair padded with casters200 35010Typical styleFair quality30 1007Average quality100 2257Superior quality200 35010Coffee equipmentCappuccino dispensers 1 to 3 flavors800 1,40010Coffee airpot brewersSingle365 65010Double605 1,06510150-303-441 (Rev. 12-16) 61ItemTypical cost newAge/life tableCoffee airpots$55 7010Coffee pot brewer1 warmer280102 warmers300103 warmers610 63010Coffee shuttle brewersSingle90010Double1,400 1,70010Coffee urn, 100 cups31510Espresso machinesOne group3,20010Two group4,20010Grinder semiautomatic 30 board44 1005 CDeep fryer countertopSingle basket500 80010Double basket1,450 2,50010Deep fryer freestandingDouble/triple basket, double/triple well3,300 15,00010Full or twin basket/single well710 2,50010Pressure fryer (electric/gas)9,300 15,00010Dishes (see table settings and kitchen items)Dishwasher conveyor model9,500 16,70010Dishwasher door-type, standingHigh temperature7,700 10,10010Low temperature3,000 8,25010DishwasherHigh temperature6,995 9,94010Low temperature3,675 7,87510Dishwasher undercounter modelsHigh temperature3,300 5,50010Low temperature3,500 5,05010Drink dispenser noncarbonated, refrigerated Single, 5 gallon70010Double, 5 gallon99010Triple, 5 gallon1,23010Drink dispenser soda fountain1,500 3,80010Fat tester520 1,50010Fat vat47510Floor cleaner machine cleaner/buffer97510Food processor (commercial)800 3,60010FreezersStand-alone1-door1,500122 -door2,000123-door2,50012Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 62ItemTypical cost newAge/life tableWalk-in freezer6' x 4'$4,800128' x 8'6,8001210' x 10'8,20012Glassware (see table settings and kitchen items)Granita machine2,00010Grater70010Griddle countertop 36"2,80010 48"3,50010 60"4,30010Grills clamshell and panini1,000 1,30010Grinder650 2,40010Guest pager kit with 5 pagers (coaster pagers only)34010Guest pager starter kit with 5 pagers (coaster pagers and charging rack)63010Hamburger patty press (see burger patty press)Heat lamps with base170 29510Heated air curtain36"1,2001048"1,2501060"1,3001072" 1,35010Heated warming shelf36"4001048"50010Hood ventilation systems with fire suppression systemsExhaust-only with fire suppression4' x 48"3,595109' x 48"4,4951016' x 48"6,8601020' x 48"7,97010Add $1,000 to each package for Make Up Air Add for heated Make Up Air 7,000 10,000Vent-less portable system5,69010Hot chocolate machine1,20010Hot dog roller grill800 1,80010Hot dog steamer/bun warmer500 81510Hot plate double gas or electric50010Ice cream cabinet1,000 3,50012Ice cream freezer bunker portable (must have wheels)690 11,86012Ice cream maker (2 quart in 20 minutes)1,20010Ice cream maker large (soft serve 7 quart countertop)3,100 5,00010Ice dispenser/maker touch-free countertopCubelet (273 lbs.)3,30010Flaked (392 lbs.)3,00010Flaked (453 lbs.)3,25010Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 63ItemTypical cost newAge/life tableNugget (523 lbs.)$4,10010Ice machines with binsCuber (290 lbs.)2,25010Cuber (339 lbs.)5,20010Flaker (400 lbs.)2,80010Flaker and nugget (205 lbs.)3,50010Ice merchandiser (double door)2,92512Ice storage bins370 ,05012Ice tea brewer730 90010Lettuce chopper/shredder45010Liquid countertop food warmer with pump and heated quart200127 quart2501211 quart27512Microwave1000 watts265 60010Approximately 1800 watts1,120 1,37510Approximately 2100 watts1,150 1,71510Milk dispenserSingle valve 6 gallon1,40010Double valve 12 gallon1,50010Triple valve 18 gallon1,80010Milkshaker15010Mixer with S/S bowl, beater and wire whip12 quart bowl2,6801020 quart bowl2,100 4,4001030 quart bowl3,500 7,3001040 quart bowl5,800 9,5001060 quart bowl8,000 8,4001080-quart bowl10,30010Mixer/grinder combo700 2,50010Nacho cheese warmer285 37010Nacho chip warmer35510Oriental wok stove1 burner (13" 16")950 1,100102 burners3,700 5,00010OvensCombination, including steam featureSingle8,300 35,00010Double35,000 48,00010Convection freestandingSingle2,600 6,90010Double5,200 7,80010Conveyer14" wide1,700 3,8001018" wide3,600 4,10010Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 64ItemTypical cost newAge/life table20" wide$7,900 8,5001032" wide12,500 26,00010Countertop small300 70010Deck ovens (for pizza)1 deck (2 3 pans)6,370 13,900102 decks (4 6 pans)10,650 21,600103 decks (6 9 pans)15,050 29,300104 decks (8 12 pans)19,225 37,05010High speed6,000 10,00010Rotisserie8,500 16,00010Slow roast heat and hold ovens40 lb. capacity3,00010100 lb. capacity3,80010240 lb. capacity5,80010Oyster shuckerElectric28010Manual13510Pasta cooker, stand-alone2,900 7,00010Pizza dough press1,700 4,00010Popcorn butter dispenser (see liquid countertop food warmer)Popcorn machine155 1,67510Pots and pans (see table setting and kitchen items)Pretzel display merchandiser56510Range freestanding36" range/oven/grill combo1,800 7,0001048" range/oven/grill combo5,500 8,6001060" range/oven/grill combo2,800 9,10010RefrigeratorsGlass and plate chiller1,550 2,12512Stand-alone1 door1,200 2,400122 door1,500 3,000123 door4,00012Under counter1 door1,200 1,400122 door1,750 2,500123 door3,20012Walk-in refrigerator6' x 6'2,750 5,800128' x 8'3,700 6,5001210' x 10'4,700 8,00012Wine cooler1,200 1,80012Rice cooker30-cup2501055-cup55010Roll warming drawers (see bun warmer)Sausage stuffing machines1,100 3,60010Scales30010Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 65ItemTypical cost newAge/life tableShake mixers (see milkshaker)Sharpener knives$475 80010Silverware (see table settings and kitchen items)SinksOne tub250 36510Two tubs390 58010Three tubs480 76010Slicer meat and cheese500 3,00010Slicing machine 10"85010Slicing machine 12"1,25010Smoker500 3,50010Snow cone machine90010Soda fountain dispenser (CO2)1,500 3,80010Soft ice cream machine (see ice cream)Soup kettles7 quart140 quart1151011 quart145 1851012 quart (650 1200 watts)255 48510Steamer1,000 6,50010Steam tables serve wells (gas or electric)Two openings88510Three openings860 1,20010Four openings915 1,65010Five openings1,315 1,85010Portable (see buffet tables hot)Table kitchenBudget equipment stands (24" x 24" and 24" x 30"); galvanized or stainless290 43010Depanning, stainless970 1,55010Pizza, refrigerated1 door, 44" wide2,800122 door, 67" wide3,800123 door, 93" wide5,000124 door, 119" wide7,00012Prep, refrigerated1 door, 27" long1,400122 door, 48" long1,950 2,400122 door, 60" long2,100 2,650123 door, 72" long2,500 3,10012Chef s salad topTable stainless steel with under shelf460 97010Table guests30" x 42"80 2301048" x 48"115 32510Round 36"85 25510Round 48"130 41010Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 66ItemTypical cost newAge/life tableTable with four chairs (basic economy)$200 3007Table settings and kitchen items100-patron capacity; includes dishes, silverware, glassware, cooking supplies, pot/pans, utensils, ,08010Average26,02110Good43,57310Tenderi zer1,40010Toaster conveyor80010Toaster regular37510Topping dispenser28010Uniforms/aprons50 1503 AUtensils (see table settings and kitchen items)Vacuum sealer1,60010Vegetable cutterLettuce chopper/shredder425 46510Onion bloom41010Onion slicer34010Potato general fry cutter18010Potato spiral fry cutter22010Tomato slicer32010Waffle bakerSingle Belgian750 91010Double92510Work tablesMaple top24" 48"3651024" 60"4101024" 72"46010Stainless steel24" 36"210 3651024" 48"215 3751024" 60"235 4001024" 72"250 43010Wrapping machine hand20010Wrapping machine power450 3,00010Restaurant equipment (cont.)150-303-441 (Rev. 12-16) 67Service garageItemTypical cost newAge/life tableA/C diagnostic system$1,74015 CA/C digital refrigerant handling system1,865 5,45515 CA/C refrigerant recovery only system1,50015 CAir compressor (5 hp+)20 gallon 2 hp6201440 gallon8001460 gallon850 1,2001480 gallon1,030 2,90014120 gallon2,500 5,50014Rotary screw compressor 80 gallon3,290 4,20014Rotary screw compressor 120 gallon4,100 5,61014Air impact tools ( " drive) average price per tool (use same average cost for 3 8")Air hose reel25015 CCutting tools9315 CDrills11815 C Grinders10015 CHammer/chisels6315 CRatchet10115 CSanders/blasters10015 CSpecialty8815 CSpray gun12215 CWrenches11315 CAnti-freeze recyclerIndependent batch machine4,000 4,60015 CPortable hooks up to vehicle2,60015 CAuto lifts2 post and above ground9,000 10,000 ,900 3,90015 C12,000 ,500 5,90015 C15,000 ,750 9,00015 C4 post and alignment7,000 ,100 3,85015 C9,000 ,240 3,30015 C12,000 lbs. scissor7,900 11,00015 C14,000 ,750 7,10015 C18,000 ,200 11,70015 C27,000 ,250 16,25015 C35,000 ,900 19,25015 C40,000 ,350 22,10015 CMotorcycle/ATV lift710 1,16515 CBattery chargersBench top100 15015 C150-303-441 (Rev. 12-16) 68ItemTypical cost newAge/life tableWheeled$218 42715 CPortable jump carry pack121 42615 CWheeled691 1,49615 CBattery testers50 38615 CBearing packer15015 CBench grinder (6")50 15515 CBody shop repair manual (1 manual, paper)70No bleeder11015 CBrake cleaner (port. brake washer for wet coll. method)66315 CBrake latheCombination rotors, drums, flywheels, ,127 6,80015 CHeavy duty (for trucks and equipment)7,63115 COn-car lathe (don t remove parts from the car)5,893 10,00015 CRegular for rotors and drums4,370 4,86515 CTruck adapter kit1,10015 CBrake shop lathe, bench, micrometer, drum wear gauge, heavy duty adapter set, ,64415 CCD service manual3,900No PDF/DVD2,0005 BDrill press177 83015 CDwell-tach gauges (handheld)12015 CElectric drills 1/4" or 3/8"50 25010Engine analyzer machine4,000 6,0005 BEngine crane/hoist1 ton363 67015 C2 ton340 60015 C3 ton5,15815 CEngine stand175 94515 CExhaust ventilation system1,040 1,40715 CFire extinguishersSmall each20 6510Large each66 18810Floor jacks2 ton5015 C3 ton100 15515 CFuel system service machine3,99515 CDiesel3,99515 CGear oil and lube dispenser65 47815 CHand toolsBody shop mechanic2,000 15,000+15 CService mechanic3,000 20,000+15 CHeadlight aimer500 1,50015 CLeak finder1,42815 CService garage (cont.)150-303-441 (Rev. 12-16) 69ItemTypical cost newAge/life tableLube equipment (portable chassis)$94515 CMicrometers (also called mikes) and gauges (assorted)35015 CNitrogen tire filling system5,644 8,52315 COil clean/flush machine1,995 2,99515 COil drain receiver84 56815 COil filter crusher1,130 2,06615 CParts washing tanks7 gallon (bench)11515 C20 gallon22615 C30 gallon372 1,38515 C45 gallon1,092 1,27015 CParts washing tank spray washer3,265 5,05515 CPlasma cutters25 amp975 1,40015 C60 amp2,300 2,67515 C80 amp3,64515 CPower broom70015 CPower steering fluid exchanger1,05415 CPress hydraulic floor and shop12 ton1,00015 C20 ton2,50015 C30 ton3,50015 C50 ton5,68015 CSpark plug cleanerCleaner and tester55015 CCleaner only pneumatic air cleaner3015 CSteel shelving 36" 72" (per linear foot)1515 CTiming lights32 705 BTire changing machine1,205 12,00015 CTool chests and carts5 drawer274 97815 C7 drawer402 67015 C10 drawer853 2,77215 C12 drawer990 3,03515 CCart, zero two drawer110 29115 CTransmission fluid exchanger3,252 4,15915 CTransmission fluid/power steering fluid exchanger3,624 4,55215 CTransmission jack250 2,90015 CTube/pipe bending machine6,935 8,16515 CWelder ARC/MIG299 2,42915 CWheel alignment machine10,850 25,00015 CWheel balancers electronic1,140 9,29915 CWork benches 48" x 29" x 34" (per linear foot)6015 CService garage (cont.)150-303-441 (Rev. 12-16) 70Vending machinesItemTypical cost newAge/life tableBill changerCoin changer only $1 $5 bills to coins$595 94515 BCoin changer only $1, $2, $5, $10, and $20 bills to coins1,395 3,87515 BCredit card system retro-fill (add-on)1,29915 BMultifunction breaks bills to smaller bills and coins5,299 7,89915 BBulk candy machine2,49915 BCigarette vending machine 48" 1,700 2,50015 BCoffee/espresso flavored machinesSingle flavor82010Two-flavor1,09010Three-flavor 1,350 1,85010Four-flavor2,600 2,40010Combination machine small2,49915 BCombination machine large2,69915 BCotton candy snack machine8,97515 BDrinksCountertop can soda vending machine (48-can capacity)60015 BJunior vending machine cans only (8 10 selections)1,000 1,40015 BLarge vending machine bottles only2,800 4,30015 BLarge vending machine coins and bills (cans and/or bottles)1,700 2,50015 BHot beverage vending machineWith grinder capabilities2,600 3,10015 BWithout grinder capabilities1,900 2,40015 BIce cream/frozen food vending2,200 3,60015 BMilk vending machine5,00015 BSnack machineJunior up to 40 selections700 1,70015 BLarge over 40 selections1,800 2,50015 BSmall countertop (one two rows)300 60015 BSnack refrigerated5 6 trays coins and bills2,65015 BDate sensitive items (first in, first out)7,00015 BVends small plates, salads, sandwiches, and odd items2,900 5,00015 BWater cooler bottled water dispenserCold only140 27910Hot and cold160 300+10150-303-441 (Rev. 12-16) 71VeterinaryItemTypical cost newAge/life tableAnesthesia machineFor larger animals with vaporizer$5,935 14,5007Smaller regular units with vaporizer2,000 4,8007Small table top system with vaporizer1,3007Buster ICU220 4705 CCages stainless steel8' x 9' (includes top row: four 24" w x 24" h; middle row: two 36" w x 30" h and one 24" w x 30" h; bottom row: two 48" w x 30" h, double door)5,83315 C8' x 10' (includes top row: four 24" w x 24" h; middle row: four 24" w x 30" h; bottom row: two 48" w x 30" h)4,89215 CCast cutter1,100 1,25010Centrifuge1,76010Basic system200 5007Multipurpose800 2,6007Chemistry analyzers2,500 15,0007Cryosurgery units850 3,20010Defibrillators1,400 2,9007Dental unitsMain system1,980 3,50010Polishers500 85010Scalers465 48010Scaler/polisher combo780 1,68010Doppler for blood pressure screening and monitoring1,0507ECG/EKG machines750 2,5007Electrolyte analyzers5,0007Electrosurgery units (ESU) MHz1, MHz2,960 17,0007EndoscopyEndoscope10,300 11,30010Positioner1,90015 CHematology system11,000 19,9007Incubator430 1,15010IV pole60 44515 CIV syringe pumps1,40010Lab scope1,44015 CLasers13,500 29,00010LightingDouble surgery mounted light5,000 16,00010150-303-441 (Rev. 12-16) 72ItemTypical cost newAge/life tableFloor exam light$250 67010Floor mobile surgery light1,70010Mounted reflector light1,120 4,10010Microscopes350 1,50015 COscillometric blood pressure monitor1,3507Otoscope VideoPath veterinary imaging system1,5005 BPatient warming/cooling systems400 1,60010Power sources (handles, desk chargers, and wall transformers)265 73010Pulse oximeter/capnograph700 3,7007Handheld430 1,2007Respiration monitor4207Scales645 86515 CFeline130 32015 CWalk-on450 99015 CSeating stool110 1,66010Smoke evacuators98010Stands (basin, instrument, and mayo)160 35015 CSterilizersChamber2,150 10,85010Pressure steam60010Table multipurpose (hydraulic, stainless steel, on wheels)1,900 2,30015 CBathing4,50015 CExamination folding wall mounted1,10015 CExamination lift tables3,200 5,20015 CSurgery2,700 3,80015 CUtility430 90015 CTonometer3,15010Vet diagnostic set ophthalmoscope/otoscope (complete)1605 BVet test (blood chemistry analyzer)10,81510Ultrasonic cleaner500 2,50010Ultrasound4,000 5,2005 BVital signs monitor2,320 5,50010X-rayDental2,200 6,29015 CPortable4,500 13,60015 CStand800 1,90015 CStationary14,500 19,00015 CTable3,40015 CVeterinary (cont.)150-303-441 (Rev. 12-16) 73Video equipment rentalItemTypical cost newAge/life tableBluRay DVD player$150 5003 BBluRay 3D DVD player229 4303 BCamcorders digital30 3,2003 BCameras digital30 7,0005 AConsolesGame Cube console (upper end may be bundled)100 1253 B Accessories20 653 B Games15 2003 BNintendo DS console (upper end may be bundled)130 3003 B Accessories10 303 B Games10 703 BNintendo DSi console (upper end may be bundled)170 3503 B Accessories10 303 B Games12 2503 BNintendo Wii console (upper end may be bundled)190 2503 B Accessories10 1903 B Games10 1703 BPlaystation 2 console (upper end may be bundled)1003 B Accessories10 1603 B Games13 1203 BPlaystation 3 console (upper end may be bundled)300 1,2703 B Games26 1443 BPSP system console (upper end may be bundled)170 2803 B Accessories30 753 B Games10 1353 BXBox 360 console (upper end may be bundled)150 5003 B Accessories10 1703 B Games20 1903 BXBox console (upper end may be bundled)1003 B Accessories10 703 B Games14 533 BDVD recorder125 2403 BDVD player42 1003 BDVDs and BluRay193 ACases13 AVideotapes250%150-303-441 (Rev. 12-16) 74150-303-441 (Rev. 12-16) 75III. Valuation guidelines for law libraries150-303-441 (Rev. 12-16) 76150-303-441 (Rev. 12-16) 77IndexSectionCorpus JurisFCorpus Juris SecundumFCumulative Bulletins ( )NDictionariesDDigestEEncyclopediasFEngl ish Ruling CasesAFederal CasesNFederal DigestEFederal Procedural FormsPFederal ReporterHFederal Rules DecisionsHFederal SupplementH FICHE (West Microfilm) Value Same as Bound s Forms of Pleading and PracticeQHouse and Senate Journals (Oregon)LLabor Cases (CCH) Bound VolumesNLawyer Reports AnnotatedKLoose Leaf Services (CCH, BNA and RIA)GModern Legal FormsPNACCAJNegligence Cases (CCH) Bound VolumesNNegligence Compensation Cases AnnotatedNNew York SupplementHNichols Cyclopedia of Legal Forms Rev. Tax ReporterHNorthwestern ReporterHOpinions of the Attorney General (Oregon and )IOregon Cases (West)NOregon CodesCIndexSectionAdvanced Sheets and PamphletsNo ValueAmerican Bar Association ReportsJAmerican DecisionsKAmerican DigestEAmerican JurisprudenceFAmerican Jurisprudence Legal Forms Rev. Jurisprudence Pleading and Practice Rev. Jurisprudence TrialsPAmerican Maritime CasesNAmerican ReportsKAmerican State ReportsKAmerican Annotated CasesKAmerican Law ReportsKAmerican Law Reports FederalKAmerican Trial LawyersJAmerican and English Annotated CasesKAtlantic ReporterHAttorney General Reports (Oregon)IAutomobile Cases ( ) Bound VolumesNBender s Federal Practice FormsPBoard of Tax Appeals ReportsNBritish Ruling CasesACause of ActionRCalifornia ReporterHCharters and OrdinancesBCLEsSCodes and StatutesCCommerce Clearing House (Loose Leaf Serv.)GCommerce Clearing House (Bound Volumes)NIndexSectionOregon Court of Appeals ReportsNOregon DigestEOregon Law ReviewJOregon ReportsNOregon Session LawsLOregon Tax Court ReportsNOther States CDSPacific DigestEPacific ReporterHPacific States ReportsNPeriodicals and Law JournalsJPrentice Hall Services (Bound Volumes)NProof of FactsPRabkin & Johnson Current Legal FormsPRestatement of LawPSelected Case SystemKSenate and House Journals (Oregon)LSession LawsLShepard s Citator ServiceMSoutheastern ReporterHSouthern ReporterHSouthwestern ReporterHTax Court ReportsNTextsQUnited States Code AnnotatedCUnited States Code Code Congressional Supreme Court Supreme Court Report DigestEWest Bankruptcy ReporterSWest s Federal FormsPLaw LibrariesSuggested values for January 1, 2017This schedule has been prepared by the Property Tax Division of the Oregon Department of Revenue, State of Oregon, in cooperation with Multnomah Law Library and the Oregon State Bar. Owners of Law Libraries should declare the schedule values to the assessor. No further reduction should be made for depreciation, shopwear, or obsolescence. Space prevents a listing of all books that might be found in a Law Library. The lack of a listing does not indicate that individual books, sets, or volumes should not be reported. Such unlisted books, sets, or volumes should be reported using Section Q values unless personal knowledge indicates greater actual value on some I: Present II: If set incomplete or lapsed deduct complete Column II total from Column I III: If deduction of Column II exceeds valuation shown in Column I value books at price shown in column III, but if no price is indicated then value is as shown in Section (Rev. 12-16) 78(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn & EnglishBritish Ruling CasesValue Section QEnglish Ruling CasesValue Section & OrdinancesMiscellaneous VolumesValue Section & StatutesOregon Revised Statutes (2015)$ Oregon Revised Statutes 2016 Supplement$ West s Oregon Revised Statutes Annotated$1, $ annual supplement $ volume Oregon Codes Prior 1943$ Code Service (USCS) Complete$3, $3, annual supplement Individual Title (for example: Revenue)$ $ Code Annotated (USCA) Complete$18, $2, annual supplement Individual Title (for example: Revenue)$ $ Code, Congressional and Administrative News$5, $ annual service $ Black s 10th$ Black s Early Editions$ $ Miscellaneous Other Law Dictionaries$ Digest System: Century Edition$ First Decennial$ Second Decennial$ Third Decennial$ Fourth Decennial$ Fifth Decennial$ Sixth Decennial$ Seventh Decennial$ 150-303-441 (Rev. 12-16) 79(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn III Eighth Decennial$ Ninth Decennial Part 1$ Ninth Decennial Part 2$ Tenth Decennial Part 1$2, Tenth Decennial Part 2$4, Eleventh Decennial Part 1$4, Eleventh Decennial Part 2$3, Eleventh Decennial Part 3$4, Twelfth Decennial Part 1 $6, Twelfth Decennial Part 2 $6, $ Fourteenth General (in progress)$12, $ Digest (1754 1939)$ Decorative value only Modern Federal Practice Digest$ West s Federal Practice Digest, 2nd$ West s Federal Practice Digest, 3rd$3, West s Federal Practice Digest, 4th and 5th$30, $3, annual supplement New Oregon Digest (Red Binding)$ Decorative value onlyWest s Oregon Digest (Green Binding)$4, $ annual supplementWest s Bankruptcy Digest 1 25 Volumes in 70 Books$7, $1, annual supplementPacific Digest: Covering 1 300 Pacific$ 1 100 Pacific 2nd$ 101 366 Pacific 3rd$ 367 584 Pacific 2nd$2, 525 Pacific 2nd date$22, $2, annual Supreme Court Digest: Lawyer s Edition, 2nd $4, West s Edition$4, $2, annual supplement Roses Notes with Supplement$ 150-303-441 (Rev. 12-16) 80(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn Jurisprudence, 1st Complete$ American Jurisprudence, 2nd Complete$19, $5, annual supplementCorpus Juris, Complete$ Corpus Juris Secundum, Complete$17, $3, annual Leaf Services Sold on Calendar or Fiscal Year Basis, includes but not limited to: CCH, BNA, RIA ServicesSubscription price of current year onlyNo value if not Reporter Deduct for missing National Reporter volumes:Atlantic Reporter1st series $1 per vol 1 200$ 2nd series $50 per vol 1 (2nd) 999 (2nd) $6, 1 (3rd) 137 (3rd) $25, $1, California Reporter 1 286$ 1 (2nd) 135 (2nd)$3, 1 (3rd) 191 (3rd)$15, $ Appendix 1 640$16, $ Federal Reporter 1 300 $ 1 (2nd) 999 (2nd) $2, 1 (3rd) 822 (3rd) $24, $ Rules Decisions 1 313$4, $ (Rev. 12-16) 81(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn III Federal Supplement 1 999 $1, 1 (2nd) 999 (2nd)$33, $ 1 (3rd) 151 (3rd) $39, $ York Supplement 1 300$ 1(2nd) 999 (2nd)$12, $ 1 (3rd) 30 (3rd) $13, $ Reporter 1 200$ 1 (2nd) 999 (2nd)$15, $ 1 (3rd) 49 (3rd) $15, $1, Reporter 1 300$ 1 (2nd) 880 (2nd)$13, $ Reporter 1 300$ 1 (2nd) 999 (2nd)$2, 1 (3rd) 371 (3rd)$23, $ Reporter 1 200$ 1 (2nd) 785 (2nd)$14, $ Reporter 1 200$ 1 (2nd) 999 (2nd)$6, 1 (3rd) 191 (3rd)$23, $1, Reporter 1 300 $ 1 (2nd) 999 (2nd)$1, 1 (3rd) 488 (3rd)$31, $1, (Rev. 12-16) 82(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn Of Attorney GeneralOregon 1 49$ $ Of Advice 1969 2013 + Index$ and Law JournalsBound Volumes$ Pamphlets No Case SystemsAmerican Decisions, 100 volumes$ $ Reports, 60 volumes$ $ State Reports, 140 volumes$ $ and English Anno. Cases, 53 volumes$ $ Reports Annotated: Original Series, 70 volumes$ $ New Series, 52 volumes$ $ Letter Series (1915A 1918F), 24 volumes$ $ Digest, 10 volumes$ $ Law Reports (ALR) 1st 1 175 and Permanent Digest$ $ 2nd 1 100 $ $ Later Case Service 2nd Series$1, Permanent Digest 2nd Series No value 3rd 1 100 $1, $ 4th 1 90 $1, $ 5th 1 125 $3, $ 6th 1 104 $6, $ $ ALR Digest $1, $ annual supplement$ ALR Index$1, $ annual supplementAmerican Law Reports Federal 1st 1 9$1, $ 2nd 1 94$7, $ $ Law Reports International 1st 1 10$1, $ (Rev. 12-16) 83(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn Laws and House-Senate JournalsOregon Prior to 1900, each$ 1900 1950$ 1951 1995$ 1996 2001$ 2003 2009$ 2010 2012$ 2013 2014$ s Citations (Current Edition)Atlantic Reporter$3, Federal Reports$3, New York Supplement Reporter$2, Northeastern Reporter$3, Northwestern Reporter$3, Oregon Reports$2, Pacific Reporter$3, Southeastern Reporter$3, Southern Reporter$3, Southwestern Reporter$3, Reports $3, GPO, West s, Law Ed. editions Federal Statutes$2, Miscellaneous: States other than Oregon$2, Subjects (for example: Labor Law, Tax Law) $3, Old EditionsNo : Oregon Court of Appeals Reports 1 274$4, $ Oregon Reports 1 358 Part Leather$2, $ Oregon Reports 1 358 All Buckram$3, $ Oregon Cases (West) 1967 Date$8, $ Oregon Reports with Oregon Cases To Update$10, $ (Rev. 12-16) 84(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn III Oregon Tax Court Reports 1 18$ $ (ceased publication) Pre Reporter States Reports $ : Board Of Tax Appeals Reports 1924 1942 (47 Volume) $ $ Tax Court Reports 1942 Date $2, $ $ Cumulative Bulletins (GPO) 1919 2015$3, $ $ American Maritime Cases 1923 Date $14, $1, annual supplement $ Specialty Reports (Bound) Labor, Tax, Arbitration, etc. $ Negligence Compensation Cases Annotated, Complete Value Section Q An Incomplete NCCA Set Value Section P West s Bankruptcy Reporter 1 550$22, $1, Supreme Court Supreme Court Reports, GPO 1 563$6, $ Supreme Court Reports, Law Ed 1 100 $ 1 (2nd) 186 (2nd) $7, $ Supreme Court Reporter (West) 1 128A $5, $ and Forms Book Sets (List Specifically) $ Set not Listed Elsewhere(a) Value under Q those items specifically listed as Q $ (b) When no minimum value is shown in column III and total of column II exceeds value shown in column I, value at $ (c) Books and sets not specifically listed $ of Action1 30 (1st)$1, $ (2nd) 73 (2nd)$6, $2, supplement$ State Bar Publications CLEs NewOregon Administrative Law, 2010. 1 Volume$ 150-303-441 (Rev. 12-16) 85(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn IIIArbitration and Mediation, 1996. 2 Volume with 2008 Supp and Forms On CD $ Appeal and Review: Basics, 2010. 1 Volume$ Appeal and Review: Beyond the Basics, 2014. 1 Volume$ Advising Oregon Businesses with CD, Complete$ 2001 Volumes 1 and 2 with 2007 Supp$ $ 2007 supp only 2003 Volumes 3 and 4 with 2009 Supp and Binders$ $ 2009 supp only 2003 Volumes 3 and 4 without Binders$ 2010 Volume 5 with Binder and Forms On CD $ 2010 Volume 5 without Binder, with Forms On CD $ Construction Law 2011, 2 Volumes with Binders and Forms On CD$ 2011 2 Volumes without Binders and with Forms On CD$ Contract Law in Oregon, 2003, 1 Volume with 2008 Supp$ $ 2008 supp onlyOregon Constitutional Law, 2013. 1 Volume$ Law, 2013. 3 Volumes with Binder$ Criminal Law, 2013. 3 Volumes without Binder$ Bankruptcy Law 1999. 2 Volumes with 2007 Supp and Forms On CD$ Consumer Law in Oregon 2013, 2 Volumes with Binders$ Consumer Law in Oregon 2013, 2 Volumes without Binders$ Creditor s Rights and Remedies, 2016,1 Volume with Binder$ Foreclosing Security Interests,1997, 1 Volume with 2005 Supp and Forms On CD$ Elder Law, 2000, 1 Volume with 2005 Supp and Forms On CD$ $ 2005 supp with CD Environmental Law, Regulation and Permitting, 1 Volume Soft Bound$ Administering Oregon Estates, 2012, 1 Volume with Binder$ Administering Oregon Estates. 2012, 1 Volume without Binder$ Administering Trusts in Oregon, 2007, 1 Volume with Binder and Forms On CD$ Administering Trusts in Oregon, 2007, 1 Volume without Binder and Forms On CD$ Guardianships, Conservatorships, and Transfers To Minors, 2009, 1 Volume Soft Bound$ Ethical Lawyer, 2015, 1 Volume with Binder$ The Ethical Lawyer, 2015, 1 Volume$ Oregon Formal Ethics Opinions, 2016, with 2007, 2010 11, 2014 Supps. 1 Volume$ Family Law, 2013, 3 Volumes with Binder$ Family Law, 2013, 3 Volumes without Binder$ Juvenile Law, 2007, 1 Volume with Binder$ Insurance Law, 1996, 2 Volumes with 2003 Supp$ Insurance Law: the Basics, 2011, 1 Volume with Binder$ 150-303-441 (Rev. 12-16) 86(Columns II, III. See instructions page 71.)SectionColumn IColumn IIColumn IIILabor and Employment Law: Private Sector, 2011, 2 Volume with Binder$ Labor and Employment Law: Public Sector, 2011, 2 Volume with Binder$ Oregon Attorney Fee Codebook, 2014, 2 Volume$ Oregon Legislation Highlights: Pre 2009$ 2010$ 2011$ 2012$ 2013$ 2014 through 2016$ ea. Land Use, 2010, 2 Volumes with Binder$ Real Estate Deskbook Series 2015, complete in 5 Volumes$1, Individual Volumes of Series$ , 2012, 2 Volumes with Binders$ Torts, 2012, 2 Volumes without Binders$ Damages, 1998, 2 Volumes with 2007 Supp$ $ 2007 suppFederal Civil Litigation in Oregon, 2009, 2 Volumes with Forms On CD$ Oregon Civil Litigation Manual, 2004, 2 Volumes with 2009 Supp, Binders, and CD$ $ 2009 supp and forms on CD Oregon Civil Pleading and Practice, 2012, 2 Volumes with Binders and Forms On CD$ Oregon Civil Pleading and Practice, 2012, without Binders and with Forms On CD $ Oregon Trial Objections, 2009, 1 Volume Spiral Bound$ Oregon Uniform Civil Jury Instructions, 2005, 1 Volume with 2006 2015 Supps and Forms On CD$ Oregon Uniform Criminal Jury Instructions, 2009, 2 Volume with 2015 Supp and Forms On CD$ Worker s Compensation, 2008, 2 Volumes with Binders$ 150-303-441 (Rev. 12-16) 87 IV. Index150-303-441 (Rev. 12-16) 88150-303-441 (Rev. 12-16) 89A Air abrasive cavity prep unit .............................36Air compressor ........................................ ............67Air impact tools ........................................ ...........67Alarm system ........................................ .........38, 55Amalgamator ........................................ ...............36Amplify speakers ticket booth ..........................49Amplifiers ........................................ .....................56Anesthesia machine ........................................ ....71Anti-freeze recycler ........................................ .....67Armoire ........................................ ......................... sine and square ........................................ 56Audio processors ........................................ .........56Auto lifts ........................................ .......................67Automatic refractor with keratometer .............53B Back bar, beer dispenser .....................................59B ack bar wet ........................................ ..............26Backwash display ........................................ ................22Baker label printer ........................................ .......22Ball cleaner ........................................ ...................29Ball engraver ........................................ ................29Ball resurface machine ........................................ 29Ball spinner ........................................ ..................29Ball storage racks ........................................ .........29Ball, house ........................................ ....................29Ball, measuring ........................................ ............30Basketball games ........................................ .........16Battery charger ........................................ ............67Battery tester ........................................ ................68BBQ cooker ........................................ .............45, 59Bearing packer ........................................ .............68Beds ........................................ .........................18, 19Bedspreads ........................................ ...................18Bench changer ........................................ ..................70Billiard tables (complete) ...................................16Ble nder ........................................ ..............43, 45, 59Blending station ........................................ ...........59Blood analyzer (serometer) ................................47Blood pressure gauge ........................................ .47Blow dryers ........................................ ............26, 27BluRay DVD player ........................................ ....73Body shop repair manual ...................................68Bon e duster ........................................ ..................43Bookcase ........................................ .......................50Booster seat ........................................ ..................60Booth seating ........................................ ...............60Bowl cutter ........................................ ...................59Bowling pins ........................................ ................29Brake bleeder ........................................ ...............68Bread rack ........................................ .....................22Bread slicer and bagger ......................................22 Broiler ........................................ ............................59Buffing machine ........................................ ..........29Bun divider ........................................ ..................22Bun slicer ........................................ ......................22Bun warmer .......................................4 9, 59, 62, 64Burger patty press ........................................ .46, 59Bus cart ........................................ .........................59Buster ICU ........................................ ....................71C Cabinet, video ........................................ ..............38Cabinetry ........................................ ......................36Cages ........................................ .............................71Calculato r ........................................ .....................51Cameras ........................................ 13, 36, 51, 53, 73Can opener ........................................ ...................59Canned beverage vending .................................70Cart, cake box ........................................ ..............22Cart, electric ........................................ .................38Cart, shopping ........................................ .............38Case, bakery ........................................ .................22Case, cheese ........................................ ..................38Case, display ....................22, 23, 34, 38, 39, 45, 60Case, frozen food ........................................ .........38Case, heated ........................................ ...........38, 60Case, meat ........................................ ..............39, 43Case, produce ........................................ ..............39Case, refrigerated ........................23, 39, 43, 45, 60Case, seafood .....................................39, 43, 45, 60Cases/counters ........................................ ......33, 34Cash register (electronic) ....................................39Ca ssette player ........................................ .............58CD service manual ........................................ ......68Cell phone ........................................ .................... , 71Chair and stand optical ...................................53Cha ir, all purpose ........................................ ..26, 27Chair, barber ........................................ ................26Chair, barstool ........................................ ..............60Chair, dental ........................................ .................36Chair, desk ........................................ ....................18Chair, drafting ........................................ ..............50Chair, exam ........................................ ..................53Chair, executive ........................................ ...........50Chair, facial ........................................ ..................27Chair, folding ........................................ .........50, 60150-303-441 (Rev. 12-16) 90Chair, guest ........................................ ..................50Chair, high chair ........................................ ..........60Chair, lounge ........................................ ..........19, 60Chair, massage ........................................ .............27Chair, shampoo ........................................ ......26, 27Chair, stacking ........................................ .............50Chair, steno/task ........................................ .........50Chair, styling hydraulic ......................................27 Chair, swivel ........................................ ................29Check out scanner unit .................................39, 41Checkstands ........................................ .................39Chefs salad top, refrigerated .............................65Chest of drawers ........................................ .........18Cigarette dispenser ........................................ .....70Clock radio with CD ........................................ ...18Clothes hangers ........................................ ...........32Clothes racks ........................................ ..........31, 33Coffee equipment ....................................18, 60, 70Coin machine ........................................ .........16, 70Cold food vending ........................................ ......70Color bar/cross hatch generator .......................56Color TV monitor ........................................ ........56Combination oven ........................................ .......63Compactor ........................................ ....................36Compressor ........................................ ..................36Computer-PDF file-DVD ...................................68Com puter monitor video generator .................56Computer point of sale .......................................4 9Concession equipment ....................................... , 73Contact lens center ........................................ ......53Cookie display ........................................ .............23Cookie machine ........................................ ...........23Copy machines ........................................ ............35Counter ........................................ ...................39, 51Countertop touch machine ................................16Creden za ........................................ .................18, 50Crib ........................................ ................................18Crowd control pole ........................................ .....49CRT analyzer and restorer .................................56Curin g lights ........................................ ................36Curling iron ........................................ ..................27D Dark room equipment ........................................ 37Data processing equipment ...............................35DC power supply ........................................ ........57Digital cinema system ........................................ 49Deep fryer ........................................ .....................61Degauss coil ........................................ .................56Delivery system ........................................ .....36, 37Dental scaler ........................................ .................71Desk ........................................ .........................18, 51Desoldering station ........................................ .....58Diagnostic set ........................................ .........47, 72Digital camera ........................................ ..............51Digital logic probe ........................................ .......56Digital multimeter ........................................ .......56Digital multi-track recorder ...............................57Digital wall display DLP projector ...................52Dinette set ........................................ .....................18Dishwasher ..................................23, 40, 43, 45, 61Display/shelving ........................................ ........39Disposal unit ........................................ ................40Dodo scale ........................................ ....................29Donut ........................................ ............................23Dough divider ........................................ .............23Dough sheeter ........................................ ..............23Draft beer dispenser, refrigerated .....................59Drapes ........................................ ...........................18Dresser ........................................ ..........................18Drill press ........................................ .....................68Drill, electric ........................................ .................68Drilling machine ........................................ ..........29Drug cabinet ........................................ .................47Drink dispenser .................................40, 45, 49, 61Dryer (clothes) ........................................ .............20Dual trace oscilloscope .......................................5 6DVD player ........................................ ......19, 58, 73DVD recorder ........................................ .........58, 73DVDs ........................................ .............................73Dwell-tac h gauges ........................................ .......68E EAS encoders ........................................ ...............56Easel, dry erase ........................................ ............51ECG/EKG machines ..................................13, 47, 71EEG monitors ........................................ ...............13Electric clippers ........................................ .....26, 28Electric crane machines ......................................16 Electronic labeling system .................................51Elect ronic whiteboard ........................................ .51Electrosurgery unit .......................................3 7, 71Engine analyzer ........................................ ...........68Engine stand ........................................ ................68EPROM programmer ........................................ ..57Espresso machine ........................................ ........61Examining room ........................................ ..........47Examining room cabinets ..................................47F Facial bed ........................................ ......................27Facial station ........................................ ................27Facial steamer ........................................ ..............27150-303-441 (Rev. 12-16) 91Fat tester ........................................ .......................43Fat vat ........................................ ...........................61Fax machine ........................................ .................51Field strength meter ........................................ ....57File cabinets ........................................ ..................52Fire extinguisher ........................................ ..........68Floor jack ........................................ ......................68Fluoroscopic x-ray ........................................ .......47Food processor ........................................ .......45, 61Freezer ........................25, 38, 39, 44, 45, 60, 61, 62Frequency counter ........................................ ......57Fryer, pressure ........................................ .............61Fundus camera ........................................ ............53G Game Cube ........................................ ...................73Game table ........................................ ...................19Games ........................................ ...........................73Garbage compactor ........................................ .....39Gear oil dispenser ........................................ .......68Generator ........................................ ......................40Glass and plate chiller ........................................ 64Glassware ........................................ .....................66Glazer ........................................ ............................23Granita machine ........................................ ..........62Grid wall panel systems .....................................31G riddle ........................................ ..........................62Grills ........................................ ..................46, 62, 64Grinder ........................................ .......43, 61, 62, 63Groover ........................................ .........................53Guest pager ........................................ ..................62Gutter mop ........................................ ...................29HHair dryer ........................................ .........19, 26, 27Hair processors ........................................ ............27Hand instruments ........................................ .......53Hand tools ........................................ ..............37, 68Hardware ........................................ ..................... aimer ........................................ ..........68Headphones ........................................ .................57Heart monitor ........................................ ..............13Heat lamp ........................................ .........45, 59, 62High chair ........................................ .....................60High voltage probe ........................................ .....57Hoist ........................................ ........................67, 68Hood, fire protection ....................................46, 62Hopper ........................................ ..........................23Hot beverage machine ........................................ 70Hot chocolate machine .......................................6 2Hot dog grill ........................................ ...........46, 62Hot dog merchandiser ........................................ 49Hot dog steamer ........................................ ..........62Hot lather machine ........................................ .....26Hot plate ........................................ .......................62Humidifier ........................................ ....................40I Ice cream dispenser / maker .................19, 40, 49, 62, 63Ice merchandiser ........................................ ...41, 63Ice tea brewer ........................................ ...............63Illuminated telephone sign ................................55Incuba tor ........................................ ......................71Inflatable jump house ........................................ .16Instruments ........................................ ............47, 53Intra-oral camera system ....................................36Ir on ........................................ ................................19Iron/i roning board combo .................................19Ironi ng board ........................................ ...............19Isolation transformer (HUM) ............................57J Juice machine ........................................ ...............41Jukebox ........................................ .........................16 Jump house ........................................ ..................16K Kettle ........................................ .......................22, 65Keratometer ........................................ .................53Kiddie rides ........................................ ..................16Kook-E-King ........................................ ................23L Lab scope ........................................ ......................71Labeler ........................................ ..............22, 34, 41Laboratory ........................................ ....................47Laboratory items .....................................37, 47, 71Laminator ........................................ .....................51Lamp, floor ........................................ ...................19Lamp, gooseneck (medical) ...............................47Lamp, slit ........................................ ......................54Lamp, table ........................................ ...................19Lamp, wall ........................................ ...................19Lane cleaner ........................................ .................29Lane machine ........................................ ...............29Lane monitor system ........................................ ..29Lane oil ........................................ .........................30Law library ........................................ ...................75Lensometer ........................................ ...................53Lights ........................................ ............................37Lino cloth ........................................ ......................29Lino duster ........................................ ...................29150-303-441 (Rev. 12-16) 92Lobster tank ........................................ .................43Lockers ........................................ ..........................30Love seat/chair ........................................ ......19, 51Lube equipment ........................................ ..........69Luggage cart ........................................ ................19Luggage Magazine and card rack .....................................41M agnifier lamp ........................................ ............27Maid s cart ........................................ ....................19Mainframe equipment ........................................ 35Manicure stool ........................................ .............27Manicure table ........................................ .............27Mannequins ........................................ .................33Mass spectrometer, mini ....................................47Ma ssage equipment ........................................ ....27Meat grinder ........................................ ................43Merchandisers ...................................41, 49, 63, 64Microderm abrasion ........................................ ...27Micrometers and gauges ....................................69Mi crophones ........................................ ................57Microscope ........................................ .............47, 72Microwave ........................................ ..............19, 63Milk dispenser ........................................ .............63Mill-drill (complete) ........................................ ....29Mirrors ........................................ ........19, 31, 33, 53Mixers ........................................ ...............23, 43, 63Mixers (radios) ........................................ .............57Mobile power supply ........................................ .57Molding machine ........................................ ........23MTS TV-stereo generator ...................................57N Nacho cheese warmer ..................................49, 63Nacho chip case ........................................ ...........49Nacho chip warmer ........................................ ....63Nightstand ........................................ ...................19Nitrous oxide system ........................................ ..37NTSC generator ........................................ ...........57NTSC signal generator .......................................5 7O Oil drain max projector ........................................ ....49Omni-term ticket and concession system ........49Open play sheets ........................................ .........30Ophthalmoscope direct ...................................53Oph thalmoscope binocular indirect ..............53Optical edging system ........................................ 53Oriental wok stove ........................................ ......63Otoscope ........................................ .......................72Ovens ........................................ ..........23, 46, 63, 64Oyster shucker ........................................ .............64P Pallet trucks ........................................ ..................41Panini grill ........................................ ....................62Parts washing tanks ........................................ ....69Pasta cooker, stand-alone ...................................64Pas try filling injector ........................................ ...24Pay phone ........................................ .....................55Pay phone enclosures ........................................ .55Pedicure spa ........................................ .................27Pencils ........................................ ...........................30Perimeter ........................................ ......................53Personal computers ........................................ ....35Photo booth ........................................ ..................16Pictures ........................................ .........................19Pillows ........................................ ..........................18Pin cleaner ........................................ ....................30Pin cleaning machine ........................................ ..30Pineapple corer ........................................ ............41Pizza dough press ........................................ .......64Pizza oven deck ........................................ ........64Playstation 2 and 3 ........................................ ......73Podcast ........................................ ..........................58Polisher, optical ........................................ ...........53Polisher, veterinary ........................................ .....71Pool table light ........................................ .............16Pool tables ........................................ ...................16Popcorn butter dispenser ...................................64Pop corn machine ........................................ ...49, 64Portable beds ........................................ ...............19Pot rack ........................................ .........................24Power broom ........................................ ...............69Pretzel bake and serve cabinet ..........................49Pretzel display ........................................ .............64Printer ........................................ ...22, 35, 37, 51, 52 Projector (bakery) ........................................ ........24Projector with reel transport ..............................49Projecto r, automated (optical) ...........................53Projector, digital ........................................ .....49, 52Projector, mirror set (optical) .............................53Projector , multimedia ........................................ .52Projector, non-automated (optical) ...................53Projector, older cinema .......................................4 9Projector, omni max ........................................ ....49Projector, overhead ........................................ .....52Proofer ........................................ ..........................24PSP system ........................................ ...................73Pupilometer ........................................ ..................53150-303-441 (Rev. 12-16) 93R Rack (bakery) ........................................ .........22, 24Rack (clothing) ........................................ .......31, 33Rack (grocery) ........................................ ..............41Radius gauge or scope ........................................ 53Range ........................................ ......................46, 64Recliner ........................................ .........................19Recorders ........................................ ..........13, 58, 73Redemption machines ........................................ 17Reference libraries ........................................ .......47Refractor ........................................ .......................53Refrigerator ......................19, 39, 42, 45, 48, 60, 64Retarder ........................................ ........................24Retinscope ........................................ ....................53Rice cooker ........................................ ...................64Roll warming drawer .......................49, 59, 62, 64Rollabout cart ........................................ ...............27Roll-a-way beds ........................................ ...........19Rotary floor machine ....................................30, 41Rotisserie ........................................ ................46, 64S Safes ........................................ ..............................41Salad deli bar ........................................ .........46, 59Salt pan and frame warmer ...............................54Sausage stuffing , 64Saw, meat and bone ........................................ ....43Scale ........................................ .24, 25, 41, 43, 64, 72Scanner (medical) ........................................ ..13, 53Scanner (office) ........................................ ......51, 52Scanner units ........................................ ..........39, 41Screens ........................................ ..........................49Secretarial work station ......................................51 Security items ........................................ ..............33Security systems ........................................ ....38, 55Settee ........................................ .............................51Shake mixer (milkshaker) ............................46, 63Shampoo bowl ........................................ .......26, 27Shelving ........................................ ......24, 33, 40, 69 Shoes ........................................ .............................30Show , 34Shredder ........................................ .......................52Sink ........................................ ..............25, 41, 43, 65Slat wall panel system ..................................31, 32Sleeper sofa ........................................ ..................19Slicing machine ............................22, 43, 46, 65, 66Slit lamp ........................................ ........................54Smoker ........................................ ....................43, 65Snack machine ........................................ .............70Snow cone machine ........................................ ....65Sofa ........................................ ..........................19, 51Soft ice cream machine .................................62, 65Soldering station ........................................ .........58Sound system ........................................ ...............49Soup kettles ........................................ ..................65Spark plug cleaner ........................................ ......69Splicing machine ........................................ .........49Spreads (bed) ........................................ ...............18Steamer ........................................ ...................46, 65Steamer, clothing ........................................ .........34Steamer, facial ........................................ ..............27Steam tables ........................................ .................65Sterilizer ........................................ ............32, 47, 72Stool ........................................ .......27, 37, 48, 54, 72Stove ........................................ ........................23, 63Suction room cabinet ........................................ .48Surgery room lights ................................48, 71, 72Surgery room, minor ........................................ ..47Sweep marker generator ....................................58T Table, drafting ........................................ ..............51Table, bakery ........................................ ................25Table, buffet ........................................ ..................59Table, chef's salad top ........................................ .65Table, cocktail ........................................ ...............18Table, coffee ........................................ ..................51Table, conference ........................................ .........50Table, corner ........................................ .................51Table, examination ........................................ 48, 72Table, , massage ........................................ .............27Table, meat ........................................ .............43, 44Table, model wall freestanding .........................30Table, , pizza preparation .....................................65T able, prep ........................................ ....................65Table, round ........................................ .................65Table, steam ........................................ ..................65Table, surgery ........................................ .........48, 72Table, typewriter ........................................ .........51Table, work ........................................ .......51, 59, 66Tables, spectator ........................................ ..........30Tablet counter ........................................ ..............48Tanning gun/labeler ........................................ ...34Telephone ........................................ .........19, 41, 55Telephone product analyzer ..............................58Telephon e product tester ....................................58Te lephone/intercom ........................................ ...41Television ........................................ ......................20Television surveillance .......................................4 1150-303-441 (Rev. 12-16) 94Tenderizer ........................................ ...............44, 66Terminals (electronic) ...................................41, 49Time clocks ........................................ ...................41Timing lights ........................................ ................69Tire changing machine .......................................6 9Toaster ........................................ ...............20, 46, 66Token machines ........................................ ...........16Tone test set ........................................ .................. , 72Tool chest and carts ........................................ .....69Tool kit ........................................ ..........................30Topographer, corneal ........................................ ..54Topping dispenser ........................................ .......66Tortilla press ........................................ .................25Towels and bedding ........................................ ....18Towel warmer ........................................ ........26, 28Track lighting ........................................ ...............34Transilluminator ........................................ ..........54Transistor tester ........................................ ...........58Transmission jack ........................................ ........69Trash receptacle ........................................ ...........41Trial lens set and frame ......................................54 TTY equipment ........................................ ............55Turn system ........................................ ..................34TV ........................................ ..................................20TV analyzer ........................................ ..................58TV wall mount ........................................ .............20Typewriter ........................................ ....................52U Ultrasonic cleaner ....................................37, 54, 72Ultrasonic scaler ........................................ ..........37Ultraviolet exam light ........................................ .48Utensils (cooking and eating) ......................20, 66V Vacuum cleaner .......................................2 6, 28, 42Vacuum pump ........................................ .............37Vacuum sealer ........................................ ..............41Vegetable cutter ........................................ ...........66Vending machines ........................................ .......70Vet test ........................................ ...........................72Vichy-showe r ........................................ ...............27Video games ........................................ ...........17, 73Video monitor tester ........................................ ...58Video player ........................................ ...........19, 73Video and dance games ......................................17 Video, sit-down ........................................ ...........17Videotapes ........................................ ....................73W Waffle baker ........................................ .................66Walk-in cooler ........................................ ........25, 64Walk-on scale ........................................ ...............72Wall display systems ........................................ ..31Washer and dryer ........................................ ........20Washer and dryer, coin-op .................................20Waste receptacles ........................................ .........30Water cooler ........................................ .................70Waveform generator ........................................ ...58Waxing bed ........................................ ...................28Welder, ARC/MIG ........................................ ......69Wet vacuum ........................................ ...........30, 42Wheel alignment machine ....................................69Wh eel balancer ........................................ ............69Wine chiller ........................................ ..................42Wine cooler ........................................ ...................64Wire shelving ........................................ ...............24Work bench ........................................ ..................69Workstation, secretarial ......................................51 Wrapping machine ........................................ 44, 66X Xbox ........................................ ..............................73Xbox 360 ........................................ .......................73X-ray machine ....................................13, 37, 48, 72X-ray processor ........................................ ............37

Related search results